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Applying Government Accounting Principles

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Applying Government Accounting Principles

Edward W. Stepnick , Mortimer A. Dittenhofer

Law / Taxation

Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics:

• Fund accounting and classification guidelines

• Recognizing and recording resource inflows and outflows

• Measuring and recording all financial statement accounts and groups

• Specialized accounting for pensions and grants

• Budgeting and management accounting

• Computers in government accounting

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