Handbook of Governmental Accounting: 1st Edition (Hardback) book cover

Handbook of Governmental Accounting

1st Edition

Edited by Frederic Bogui


544 pages | 60 B/W Illus.

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Hardback: 9781574447583
pub: 2008-12-19
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Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of contributors, the book begins with a discussion of the growth of generally accepted accounting principles (GAAP), providing a historical perspective which highlights the greater levels of accountability in government finance. It covers governmental funds, proprietary funds, and fiduciary funds. It also reviews governmental financial reporting and examines the process of auditing governmental entities.

While the majority of the chapters relate to state and local governments in the United States, the book also provides insight into federal accounting and international public sector accounting standards. Presenting numerous useful charts and sample budget outlines, this book provides concrete guidance in an area that has increased in complexity as governmental accountability takes on a heightened priority.


"The chief objective of this handbook is to contribute to the readers’ appreciation and understanding of governmental accounting. The handbook encompasses the latest developments in Generally Accepted Accounting Principles (GAAP), budgeting, fund accounting, financial reporting, and auditing requirements for governmental entities. It is a complete manual to a wide range of governmental accounting topics that fall under the Governmental Accounting Standards Board (GASB) Statement 34 reporting model and subsequent statements, which have significantly changed governmental financial statements’ presentation."

—From Editor Frederic B. Bogui

"The list of contributors is impressive, both in length and qualifications . . . the pieces fit together well, covering all significant areas of governmental accounting and doing so at an impressive level of depth and detail."

– F. A. Marino, Assumption College, in Choice: Current Reviews for Academic Libraries, June 2009, Vol. 46, No. 10

Table of Contents

The Growth of GAAP, G.R. Smith, Jr.

Progressive Government Budgeting, G.J. Miller and D. Robbins

Expenditures and Revenues in U.S. Governments, Z. Zhao

Fund Accounting, F.B. Bogui

The General Fund, R.S. Kravchuk

Debt Service Funds, D.N. Mc Swain

Capital Projects Funds, B. Chaney

Proprietary Funds, J.D. Wong, C.D. Ekstrom, S. Coberley, and V. Miller

Fiduciary Funds, J. Peng

Governmental Financial Reporting, R.L. Kinnersley

Governmentwide Financial Benchmarks for State Governments, C.L. Johnson

Auditing Governmental Entities, S. Lowensohn and K. Reilly

Federal Accounting and Financial Reporting, R. Fontenrose

International Public Sector Accounting Standards, J. Hughes


About the Series

Public Administration and Public Policy

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