{"product_id":"fundamentals-of-governmental-accounting-and-reporting-isbn-9781119736660","title":"Fundamentals of Governmental Accounting and Reporting","description":"\u003cp\u003e\u003ci\u003eFundamentals of Governmental Accounting and Reporting \u003c\/i\u003efeatures 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:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe governmental environment and GAAP \u003c\/li\u003e \u003cli\u003eFund accounting and the financial reporting model \u003c\/li\u003e \u003cli\u003eBudgeting \u003c\/li\u003e \u003cli\u003eMFBA \u003c\/li\u003e \u003cli\u003eRevenues and expenditures \u003c\/li\u003e \u003cli\u003eGovernmental, proprietary, and fiduciary funds \u003c\/li\u003e \u003cli\u003eGovernment-wide financial statements \u003c\/li\u003e \u003cli\u003eCAFR \u003c\/li\u003e \u003cli\u003eSpecial purpose governments \u003c\/li\u003e \u003cli\u003eDeferred outflows of resources and deferred inflows of resources \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003cb\u003eChapter 1 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Governmental Environment and GAAP 1-1\u003c\/p\u003e \u003cp\u003eGovernmental environment 1-2\u003c\/p\u003e \u003cp\u003eWhich organizations are required to follow GASB standards? 1-8\u003c\/p\u003e \u003cp\u003eGAAP and standards-setting organizations 1-9\u003c\/p\u003e \u003cp\u003eThe governmental environment and GAAP 1-12\u003c\/p\u003e \u003cp\u003ePractice questions 1-13\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFund Accounting and the Financial Reporting Model 2-1\u003c\/p\u003e \u003cp\u003eFund fundamentals 2-2\u003c\/p\u003e \u003cp\u003eFund structure 2-4\u003c\/p\u003e \u003cp\u003eOverview of the financial reporting model 2-8\u003c\/p\u003e \u003cp\u003eSummary 2-10\u003c\/p\u003e \u003cp\u003ePractice questions 2-11\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBudgeting 3-1\u003c\/p\u003e \u003cp\u003eThe role of budgets 3-2\u003c\/p\u003e \u003cp\u003eEncumbrances 3-5\u003c\/p\u003e \u003cp\u003eComparing budgeted amounts to actual amounts 3-7\u003c\/p\u003e \u003cp\u003eSummary 3-8\u003c\/p\u003e \u003cp\u003ePractice questions 3-9\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMeasurement Focus and Basis of Accounting 4-1\u003c\/p\u003e \u003cp\u003eTerminology 4-6\u003c\/p\u003e \u003cp\u003eSummary 4-11\u003c\/p\u003e \u003cp\u003ePractice questions 4-12 © 2020 Association of International Certified Professional Accountants. All rights reserved. Table of Contents 1\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGovernmental Funds: Revenues and Expenditures 5-1\u003c\/p\u003e \u003cp\u003eRevenues 5-3\u003c\/p\u003e \u003cp\u003eExpenditures 5-7\u003c\/p\u003e \u003cp\u003eGovernmental funds revenues and expenditures 5-14\u003c\/p\u003e \u003cp\u003ePractice questions 5-15\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProprietary Funds 6-1\u003c\/p\u003e \u003cp\u003eUse of proprietary funds 6-2\u003c\/p\u003e \u003cp\u003eAccounting differences 6-4\u003c\/p\u003e \u003cp\u003eReporting differences 6-13\u003c\/p\u003e \u003cp\u003eSummary 6-14\u003c\/p\u003e \u003cp\u003ePractice questions 6-15\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFiduciary Funds 7-1\u003c\/p\u003e \u003cp\u003eThe use of fiduciary funds 7-2\u003c\/p\u003e \u003cp\u003eAccounting differences 7-4\u003c\/p\u003e \u003cp\u003eReporting differences 7-5\u003c\/p\u003e \u003cp\u003ePractice questions 7-7\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFund Financial Statements 8-1\u003c\/p\u003e \u003cp\u003eGeneral-purpose financial statements 8-2\u003c\/p\u003e \u003cp\u003eReporting by major funds 8-3\u003c\/p\u003e \u003cp\u003eGovernmental funds 8-6\u003c\/p\u003e \u003cp\u003eProprietary funds 8-8\u003c\/p\u003e \u003cp\u003eFiduciary funds 8-12\u003c\/p\u003e \u003cp\u003eSummary 8-13\u003c\/p\u003e \u003cp\u003ePractice questions 8-14\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eReporting Entity 9-1\u003c\/p\u003e \u003cp\u003eThe reporting entity 9-2\u003c\/p\u003e \u003cp\u003eReporting component units 9-6\u003c\/p\u003e \u003cp\u003eJoint ventures and other organizations 9-8\u003c\/p\u003e \u003cp\u003eSummary 9-9\u003c\/p\u003e \u003cp\u003ePractice questions 9-10 © 2020 Association of International Certified Professional Accountants. All rights reserved. Table of Contents 2\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGovernment-Wide Financial Statements 10-1\u003c\/p\u003e \u003cp\u003ePurpose of the government-wide statements 10-2\u003c\/p\u003e \u003cp\u003eThe worksheet approach 10-6\u003c\/p\u003e \u003cp\u003eSummary 10-15\u003c\/p\u003e \u003cp\u003ePractice questions 10-16\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancial Reporting and the Comprehensive Annual Financial Report 11-1\u003c\/p\u003e \u003cp\u003ePractice questions 11-11\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSpecial-Purpose Governments 12-1\u003c\/p\u003e \u003cp\u003eBackground 12-2\u003c\/p\u003e \u003cp\u003eSummary 12-5\u003c\/p\u003e \u003cp\u003ePractice questions 12-6\u003c\/p\u003e \u003cp\u003eAppendix A A- 1\u003c\/p\u003e \u003cp\u003eCity of Charlottesville — Basic Financial Statements A- 1\u003c\/p\u003e \u003cp\u003eAppendix B B- 1\u003c\/p\u003e \u003cp\u003eCity of Charlottesville — Required Supplementary Information B- 1\u003c\/p\u003e \u003cp\u003eAppendix C C- 1\u003c\/p\u003e \u003cp\u003eCity of Charlottesville — MD\u0026amp;A and Statistical Section C- 1\u003c\/p\u003e \u003cp\u003eAppendix D D- 1\u003c\/p\u003e \u003cp\u003eUniversity of Virginia — Basic Financial Statements D- 1\u003c\/p\u003e \u003cp\u003eGlossary Glossary 1\u003c\/p\u003e \u003cp\u003eIndex Index 1\u003c\/p\u003e \u003cp\u003eSolutions Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 1 Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 2 Solutions 2\u003c\/p\u003e \u003cp\u003eChapter 3 Solutions 4\u003c\/p\u003e \u003cp\u003eChapter 4 Solutions 6\u003c\/p\u003e \u003cp\u003eChapter 5 Solutions 7\u003c\/p\u003e \u003cp\u003eChapter 6 Solutions 8\u003c\/p\u003e \u003cp\u003eChapter 7 Solutions 10\u003c\/p\u003e \u003cp\u003eChapter 8 Solutions 11\u003c\/p\u003e \u003cp\u003eChapter 9 Solutions 13\u003c\/p\u003e \u003cp\u003eChapter 10 Solutions 14\u003c\/p\u003e \u003cp\u003eChapter 11 Solutions 17\u003c\/p\u003e \u003cp\u003eChapter 12 Solutions 19\u003c\/p\u003e \u003cp\u003e\u003cb\u003eBruce W. Chase\u003c\/b\u003e, PhD, is professor of accounting at Radford University. He is also the Director of the University's Governmental and Nonprofit Assistance Center (GNAC). The GNAC provides support for the Government Finance Officers Association (GFOA) national Certified Public Finance Officer (CPFO) program. Prior to joining the faculty of Radford University, he spent over 15 years in governmental and nonprofit accounting. He began his career with the Auditor of Public Accounts and then with Coopers and Lybrand. He served as Treasurer of Virginia Commonwealth University and later as chief financial officer of Southern Seminary College. He has written numerous articles on governmental and nonprofit accounting and is a frequent speaker on these topics. He has authored two national educational courses dealing with governmental and nonprofit accounting for the American Institute of Certified Public Accountants (AICPA). He also does extensive training on governmental accounting and reporting issues.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989259698405,"sku":"NP9781119736660","price":97.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119736660.jpg?v=1761783414","url":"https:\/\/k12savings.com\/es\/products\/fundamentals-of-governmental-accounting-and-reporting-isbn-9781119736660","provider":"K12savings","version":"1.0","type":"link"}