Governmental accounting: by Steven M. Bragg (Author) 2021 Edition
Material type:
Item type | Current library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|
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Female Library | HJ9733 .B73 2020 (Browse shelf (Opens below)) | Available | 51952000264347 | |
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Main Library | HJ9733 .B73 2020 (Browse shelf (Opens below)) | Available | 51952000264323 |
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.
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