PPC's Guide to Preparing Governmental Financial Statements

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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 an annual comprehensive financial report (ACFR), and includes an illustrative ACFR

Our expert authors bring decades of combined governmental accounting experience to the Guide, making 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
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• Guide to Preparing Governmental Financial Statements Sample View
• List of Substantive Changes and Additions View