Your browser is not supported by this site. Please update to the latest version, or use a different browser for the best experience.
PPC's Guide to Preparing Governmental Financial Statements

PPC's Guide to Preparing Governmental Financial Statements

Product Information

  • Frequency of Updates:

    Updated annually
  • Brand:
    Practitioners Publishing

Format

Price

Quantity

Book
Product Code:
GFSP
$410.00

Contact Your Account Manager to learn more about our Checkpoint online solutions

PPC's Guide to Preparing Governmental Financial Statements is your one source for answers on applying GAAP to a government. The Guide is a hands-on resource that discusses and illustrates governmental accounting standards and can best be described as a governmental GAAP Guide. Both government accounting professionals and auditors will save countless research hours by using the topical format, comprehensive disclosure checklist, and numerous illustrations and practical considerations to quickly resolve perplexing governmental accounting and reporting issues.

The Guide allows firms and governmental entities to:

  • Skillfully prepare financial statements in accordance with GAAP
  • Have consistency in style, format, and technical quality of governmental financial statements
  • Move from basic revenue and expenditure/expense recognition issues to fund trial balances to completed basic financial statements (including notes), management's discussion and analysis, and required supplementary information
  • Understand the unique issues associated with implementing recent GASB standards, as well as reporting issues associated with school districts and other special-purpose governments - all including illustrations
  • Address the requirements for presenting a comprehensive annual financial report (CAFR), and includes an illustrative CAFR

Our expert authors, Dr. Robert Freeman, a former member and vice chairman of GASB, and Dr. Craig Shoulders bring more than 75 years of combined governmental accounting experience to the Guide and make it an invaluable resource on governmental GAAP.

  • Preparing Governmental Financial Statements
    • INTRODUCTORY MATERIAL
    • Chapter 1 Introduction
    • Chapter 2 Fund Accounting Overview
    • Chapter 3 Fund Definitions and Interfund Activity
    • Chapter 4 Revenues and Receivables
    • Chapter 5 Operating Expenditures/Expenses And Liabilities (Other Than Employee Benefits)
    • Chapter 6 Cash and Investments
    • Chapter 7 Capital Assets, Including Intangibles and Infrastructure
    • Chapter 8 Employee Benefits
    • Chapter 9 Debt and Debt Service
    • Chapter 10 Financial Reporting Overview
    • Chapter 11 Presenting Fund Financial Statements
    • Chapter 12 Deriving Government-wide Financial Statements From Fund Financial Statements
    • Chapter 13 Notes to Basic Financial Statements
    • Chapter 14 Budgetary Reporting
    • Chapter 15 Management's Discussion And Analysis
    • Chapter 16 Comprehensive Annual Financial Reports
    • Chapter 17 States and Special Purpose Governments
    • Appendix A Comprehensive Annual Financial Reports (CAFR)
    • Appendix B Governmental Disclosure Checklist
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --J--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
  • Guide to Preparing Governmental Financial Statements Sample View
  • List of Substantive Changes and Additions View

DESCRIPTION

Contact Your Account Manager to learn more about our Checkpoint online solutions

PPC's Guide to Preparing Governmental Financial Statements is your one source for answers on applying GAAP to a government. The Guide is a hands-on resource that discusses and illustrates governmental accounting standards and can best be described as a governmental GAAP Guide. Both government accounting professionals and auditors will save countless research hours by using the topical format, comprehensive disclosure checklist, and numerous illustrations and practical considerations to quickly resolve perplexing governmental accounting and reporting issues.

The Guide allows firms and governmental entities to:

  • Skillfully prepare financial statements in accordance with GAAP
  • Have consistency in style, format, and technical quality of governmental financial statements
  • Move from basic revenue and expenditure/expense recognition issues to fund trial balances to completed basic financial statements (including notes), management's discussion and analysis, and required supplementary information
  • Understand the unique issues associated with implementing recent GASB standards, as well as reporting issues associated with school districts and other special-purpose governments - all including illustrations
  • Address the requirements for presenting a comprehensive annual financial report (CAFR), and includes an illustrative CAFR

Our expert authors, Dr. Robert Freeman, a former member and vice chairman of GASB, and Dr. Craig Shoulders bring more than 75 years of combined governmental accounting experience to the Guide and make it an invaluable resource on governmental GAAP.

TABLE OF CONTENT

  • Preparing Governmental Financial Statements
    • INTRODUCTORY MATERIAL
    • Chapter 1 Introduction
    • Chapter 2 Fund Accounting Overview
    • Chapter 3 Fund Definitions and Interfund Activity
    • Chapter 4 Revenues and Receivables
    • Chapter 5 Operating Expenditures/Expenses And Liabilities (Other Than Employee Benefits)
    • Chapter 6 Cash and Investments
    • Chapter 7 Capital Assets, Including Intangibles and Infrastructure
    • Chapter 8 Employee Benefits
    • Chapter 9 Debt and Debt Service
    • Chapter 10 Financial Reporting Overview
    • Chapter 11 Presenting Fund Financial Statements
    • Chapter 12 Deriving Government-wide Financial Statements From Fund Financial Statements
    • Chapter 13 Notes to Basic Financial Statements
    • Chapter 14 Budgetary Reporting
    • Chapter 15 Management's Discussion And Analysis
    • Chapter 16 Comprehensive Annual Financial Reports
    • Chapter 17 States and Special Purpose Governments
    • Appendix A Comprehensive Annual Financial Reports (CAFR)
    • Appendix B Governmental Disclosure Checklist
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --J--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--

RELATED RESOURCES

  • List of Substantive Changes and Additions View
  • Guide to Preparing Governmental Financial Statements Sample View