Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics: ac Fund accounting and classification guidelines ac Recognizing and recording resource inflows and outflows ac Measuring and recording all financial statement accounts and groups ac Specialized accounting for pensions and grants ac Budgeting and management accounting ac Computers in government accountingThe custodians of pettyacash funds should not have access to the accounting records or cash receipts. ... basis, a person independent of the custodians should count the petty-cash funds to review compliance with established procedures.
|Title||:||Applying Government Accounting Principles|
|Author||:||Mortimer A. Dittenhofer, Edward W. Stepnick|
|Publisher||:||LexisNexis - 2015-06-10|