Fundamentals of Governmental Accounting and Reporting features the
foundational tenets of governmental accounting and reporting in
today's environment. Featuring updated accounting for GASB
Statement No. 84, and fiduciary activities, this work reviews
underlying concepts and shows how they are applied through
real-life examples of CAFR, financial statements and updates of
recent GASB standards.Key areas covered include: The governmental
environment and GAAP Fund accounting and the financial reporting
model Budgeting MFBA Revenues and expenditures Governmental,
proprietary, and fiduciary funds Government-wide financial
statements CAFR Special purpose governments Deferred outflows of
resources and deferred inflows of resources
General
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