Governmental accounting

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  • When I first began discussing the concept of a book on governmental accounting for nonaccountants, the publisher, John Wiley & Sons, Inc., asked a good question: “Who would be interested in a book on governmental accounting who is not an accountant?” The quick answers were obvious—bond underwriters and investors, lawyers, elected officials, financial and other managers working in government, labor unions, and so forth.

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  • It is in compliance with the earnest requests of colleagues and friends that I have embarked on the task of editing a handbook of governmental accounting. Practitioners in the private sector, public administrators, and students in colleges and universities will find this handbook a useful reference. We hope our readers from a diverse range of fields will use it to gain understanding and familiarity with government accounting concepts.

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  • An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. This information is needed by owners, managers, creditors, and governmental agencies. An individual who earns a living by recording the financial activities of a business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by the accountant.

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  • In contemporary debates about democratic governance, the concept of accountability is hard to avoid. At least from a European perspective, recent innovations in political and administrative decision-making have multiplied opportunities for citizens to hold to account those who exercise governmental authority. Or so we are told. Whether busy modernizing constitutional structures or realigning public services along market-led lines, our political representatives have proclaimed a new era of open and responsive government.

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  • THE USE OF INTENAL AUDIT FINDINGS IN GOVERNMENTAL ORGANIZATION : AN EXPERIMENTAL STUDY In modeling the effects of parental preferences on equilibrium outcomes under Tiebout choice, it is important to account for two key issues that do not arise under choice programs like vouchers. The first is that residential choice rations access to highlydemanded schools by willingness-to-pay for local housing.4 As a result, both schools and districts in high-choice markets (those with many competing school districts) are more stratified than in low-choice markets....

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  • Independent, private-sector organization whose trustees appoint the members, provide funds, and exercise general oversight of the Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), and their respective advisory councils. Official promulgations by the Financial Accounting Standards Board and, if not superseded, part of generally accepted accounting principles.

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  • Document issued by the AICPA, Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), Federal Accounting Standards Advisory Board (FASAB), or other authority to invite public comment before a final accounting, auditing, or administrative standard, policy or procedure pronouncement is issued. Formerly code named XFRML, XBRL is a freely available electronic language for financial reporting.

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  • Independent, non-partisan agency which assists Congress in investigating and reporting on government’s effectiveness in using public funds. Uniform minimum standards of and guidelines to financial accounting and reporting. Currently, the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB) and the Federal Accounting Standards Advisory are authorized to establish these principles. Standards governing the conduct of external audits by CPAs, as determined by the Auditing Standards Board (ASB) of the AICPA.

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  • Commonly referred to as the “Yellow Book,” it contains standards for audits of government organizations, programs, activities, and functions, and of governmental funds received by contractors, nonprofit organizations, and other non-government organizations. Revisions are issued as required by the Comptroller General of the U.S. Private, nonprofit organization which has actively supported the advancement of governmental accounting, auditing, and financial reporting since 1906.

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  • Tham khảo tài liệu 'essentials of accounting for governmental and not-for-profit organizations 10th edition_2', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Tham khảo tài liệu 'essentials of accounting for governmental and not-for-profit organizations 10th edition_5', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Tham khảo tài liệu 'essentials of accounting for governmental and not-for-profit organizations 10th edition_7', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Tham khảo tài liệu 'essentials of accounting for governmental and not-for-profit organizations 10th edition_11', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Not-for-profit organizations and governmental organizations operate under somewhat different bases of accounting. Generally, not-for-profit organizations are required to use accrual accounting while governmental organizations are required to use modified accrual accounting for governmental funds and accrual accounting for proprietary funds. The accrual basis of accounting recognizes revenues in the accounting period in which they are earned and become measurable. Expenses should be recognized in the period incurred, if measurable.

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  • With the Scantegrity II voting system, voters mark op- tical scan paper ballots with pens, filling the oval for the candidates of their choice. These ballots are handled as traditional ballots, permitting all the usual automated and manual counting, accounting, and recounting. Ad- ditionally, the voting system provides a layer of integrity protection through its use of invisible-ink confirmation codes. When voters mark ballot ovals using a decoder pen, confirmation codes printed in invisible ink are re- vealed.

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  • As the first ever effort to collect and present data on projected, climate-related investments under reference and mitigation scenarios, the preparation of this paper was possible only due to the collaboration and support extended by different international financial institutions, UN agencies, intergovernmental organizations and non-governmental organizations, other relevant agencies, and representatives of the private sector and civil society.

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  • Because of their size, strategic importance, and the magnitude of the institutional changes they have experienced during economic transition, the economic policies and performance of Russia and China provide dramatic experiments for the social scientist. A key element of each country’s transition has been the attempt to construct a fiscal system providing a coherent framework for accountability of the government’s use of public funds.

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  • CNC controllers, working as a brain for manufacturing automation, are high valueadded products accounting for over 30% of the price of machine tools. CNC technology is generally considered as a measure of the level of manufacturing technology of a nation, and is currently led by major advanced countries such as USA, Japan, and Germany.

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  • Chapter 3: Financial Audit The department also maintains demand deposit bank accounts, which are held separately from the State Treasury. Capital Assets Capital assets are not capitalized in the governmental funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in the statement of net assets. Capital assets are recorded at cost on the date of acquisition, or if donated, at appraised value on the date of donation.

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  • Encouraging country ownership and strengthening health systems: Ultimately, governments – together with non- governmental organizations (NGOs), civil society organizations (CSOs) including affected communities, faith-based organizations (FBOs), the private sector and others in countries – must decide upon their countries’ health needs and strategies. They are responsible for making and sustaining progress, and they must be accountable to those served by their health systems.

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