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基本説明
An indispensable resource for anyone who participates in or interacts with governments and needs a clear, concise and understandable explanation of government finances.
Full Description
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:
Basic accounting concepts underlying all governmental accounting and financial reporting
Basic financial statements prepared by governments, including government-wide financial statements and fund financial statements
Note disclosures that accompany governmental financial statements
Complicated accounting issues commonly found in governmental financial statements
Background and definition for understanding the reporting entity
Accounting requirements for revenues from non-exchange transactions
Recording and valuing capital assets
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.
Contents
Preface ix
Chapter 1 Introduction and Background 1
What Are Generally Accepted Accounting Principles? 1
Who Sets Generally Accepted Accounting Principles for Governments? 5
Do Governments Need to Comply with Generally Accepted Accounting Principles? 9
Why Is Governmental Accounting and Financial Reporting Different from Commercial and Not-for-Profit Accounting and Financial Reporting? 10
To What Entities Do Governmental Generally Accepted Accounting Principles Apply? 15
Chapter 2 Basic Governmental Accounting Concepts 19
Understanding the Different Bases of Accounting 20
Understanding What Measurement Focuses Are Used by Governments 26
Defining and Understanding the Nature of Assets 29
Defining and Understanding the Nature of Liabilities 43
Defining and Understanding the Nature of Net Assets 49
Chapter 3 Understanding Fund Accounting 55
Fund Fundamentals 56
Governmental Funds 58
Proprietary Funds 75
Fiduciary Funds 82
Chapter 4 Basics of Governmental Financial Statements 89
General-Purpose Financial Statements 90
Management's Discussion and Analysis 90
The Basic Financial Statements 94
Required Supplementary Information 137
Comprehensive Annual Financial Report 139
Chapter 5 Understanding the Reporting Entity 147
Background 148
Accountability Focus 149
Financial Reporting Entity Defined 150
Display of Component Units 161
Chapter 6 Revenues from Nonexchange Transactions 169
Classes of Nonexchange Transactions 170
Accounting Requirements 172
Property Taxes 175
Income and Sales Taxes, and Other Derived Tax Revenues 177
Adjustments for the Accrual Basis of Accounting 180
Grants and Other Financial Assistance 182
Chapter 7 Capital Assets 187
Where Are Capital Assets Recorded in the Financial Statements? 188
Recording and Valuing Capital Assets 189
Understanding Depreciation 193
Using the Modified Approach in Lieu of Depreciating Infrastructure Assets 197
The Basics of Capitalized Interest 200
Capital Assets Resulting from Capital Lease Transactions 206
Intangible Assets 215
Impairments of Capital Assets 217
Chapter 8 Accounting for Pensions and Other Postemployment Benefits 225
Requirements for Defined Benefit Pension and OPEB Plans 229
Calculation of the ARC 232
Parameters for Actuarial Calculations, Including the ARC 233
Net Pension or OPEB Obligation 242
Recording Pension- and OPEB-Related Assets, Liabilities, and Expenditures/Expenses 243
Pension and OPEB Disclosures 245
Employers with Defined Contribution Plans 246
Chapter 9 Sundry Accounting Topics 249
Accounting for Investments 249
Reporting Unrealized Gains or Losses 252
Investment and Deposit Disclosures 253
Compensated Absence Accruals 255
Landfill Closure and Postclosure Care Costs 262
Derivatives, Including Interest Rate Swaps 269
Securities Lending Transactions 281
Chapter 10 Upcoming Developments in Governmental Accounting 287
Pension (and OPEB) Accounting—Revisited 288
Index 293
