Fundamentals Of Governmental Accounting And Reporting

Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include:


The governmental environment and GAAP 
Fund accounting and the financial reporting model 
Budgeting 
MFBA 
Revenues and expenditures 
Governmental, proprietary, and fiduciary funds 
Government-wide financial statements 
CAFR 
Special purpose governments 
Deferred outflows of resources and deferred inflows of resources