Authors: Warren Ruppel
ISBN-13: 9780470411506, ISBN-10: 0470411503
Format: Hardcover
Publisher: Wiley, John & Sons, Incorporated
Date Published: October 2009
Edition: (Non-applicable)
Warren Ruppel, CPA, is the author of four Wiley accounting publications, including Wiley GAAP for Governments. He is a partner in the Nonprofit and Government Services Group of Marks Paneth & Shron LLP in New York. He began his career at KPMG in 1979 and joined Deloitte & Touche in 1989 to specialize in audits of not-for-profit organizations and governments. Mr. Ruppel has served as the chief financial officer of an international not-for-profit organization and as the Assistant Comptroller for Accounting of The City of New York, where he was responsible for all aspects of the City's accounting and financial reporting.
For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board.
Read, interpret, and analyze governmental financial statements—Governmental Accounting Made Easy, Second Edition explains everything you need to know. With an entirely new chapter on accounting for OPEB benefits, the Second Edition offers just-the-basics coverage of:
Now with new coverage of accounting for pollution remediation obligations, asset impairment, and asset classification, as well as revised and expanded discussion of pension reporting and sales and pledges of receivables and future revenues, Governmental Accounting Made Easy, Second Edition is the most helpful single-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 a school board or city council—Governmental Accounting Made Easy, Second Edition offers a wealth of practical information for putting accounting principles to work for your organization.
Ch. 1 | Introduction and background | 1 |
Ch. 2 | Basic governmental accounting concepts | 19 |
Ch. 3 | Understanding fund accounting | 53 |
Ch. 4 | Basics of governmental financial statements | 86 |
Ch. 5 | Understanding the reporting entity | 143 |
Ch. 6 | Revenues from nonexchange transactions | 165 |
Ch. 7 | Capital assets | 183 |
Ch. 8 | Accounting for pensions | 219 |
Ch. 9 | Sundry accounting topics | 238 |
Ch. 10 | Upcoming developments in governmental accounting | 265 |