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