Fundamentals of Governmental Accounting and Reporting, (PDF) includes the foundational tenets of governmental accounting and reporting in today’s environment. Including updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and demonstrates how they are applied through real-life examples of CAFR, financial statements, and updates of the latest GASB standards. Key areas covered include:
- MFBA
- CAFR
- Budgeting
- Revenues and expenditures
- Special purpose governments
- Government-wide financial statements
- The governmental environment and GAAP
- Governmental, proprietary, and fiduciary funds
- Fund accounting and the financial reporting model
- Deferred outflows of resources and deferred inflows of resources
NOTE: The product only includes the ebook, Fundamentals of Governmental Accounting and Reporting in PDF. No access codes are included.
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