Bragg, Steven M. (Author)
Governmental accounting: 2021 Edition by Steven M. Bragg (Author) - 5th ed. - USA AccountingTools, Inc. 2020. - 267 p.
Includes bibliographies.
The accounting used by government entities is substantially different from the accounting used by for-profit organizations. This book describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the comprehensive annual financial report, budgetary reporting, and nonexchange transactions. In short, Governmental Accounting is an essential desk reference for the professional accountant.
9781642210583
73091789
Finance, Public--Accounting.
HJ9733 .B73 2020
657/.835
Governmental accounting: 2021 Edition by Steven M. Bragg (Author) - 5th ed. - USA AccountingTools, Inc. 2020. - 267 p.
Includes bibliographies.
The accounting used by government entities is substantially different from the accounting used by for-profit organizations. This book describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the comprehensive annual financial report, budgetary reporting, and nonexchange transactions. In short, Governmental Accounting is an essential desk reference for the professional accountant.
9781642210583
73091789
Finance, Public--Accounting.
HJ9733 .B73 2020
657/.835