Title: Governmental Accounting Made Easy / Edition 2
Author: Warren Ruppel
ISBN-10: 0470411503
ISBN-13: 9780470411506
For laypeople and accountants with little or no governmentalaccounting experience, Governmental Accounting Made Easy,Second Edition is a complete and easy-to-use road map to a broadrange of governmental accounting topics, and how these individualaspects of governmental accounting work together under thefinancial reporting model for governments adopted by theGovernmental Accounting Standards Board. Read, interpret, and analyze governmental financialstatements—Governmental Accounting Made Easy, SecondEdition explains everything you need to know. With an entirely newchapter on accounting for OPEB benefits, the Second Edition offersjust-the-basics coverage of: Basic accounting concepts underlying all governmental accountingand financial reporting Basic financial statements prepared by governments, includinggovernment-wide financial statements and fund financialstatements Note disclosures that accompany governmental financialstatements Complicated accounting issues commonly found in governmentalfinancial statements Background and definition for understanding the reportingentity Accounting requirements for revenues from non-exchangetransactions Recording and valuing capital assets Now with new coverage of accounting for pollution remediationobligations, asset impairment, and asset classification, as well asrevised and expanded discussion of pension reporting and sales andpledges of receivables and future revenues, GovernmentalAccounting Made Easy, Second Edition is the most helpfulsingle-source reference you will find. Whether you are a manager, budget preparer, state legislator,comptroller, lawyer, bond counsel, underwriter of municipal bonds,rating agency employee, bond insurer, contractor, or a member of aschool board or city council—Governmental Accounting MadeEasy, Second Edition offers a wealth of practical informationfor putting accounting principles to work for yourorganization.
