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
Index
Biography
Frederic Bogui
"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
