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米国公会計

Applying Government Accounting Principles

Mortimer A. Dittenhofer, G. Robert Smith, Jr., Dwayne N. McSwain

1 vol. Looseleaf. 1990 to date.(追録年1回)

Matthew Bender. ISBN: 9780820516806

¥91,142

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米国における公会計について、GASB、FASB、AICPA、NCGA、GAO、OMB等の基準・概念書の内容と関連する実務を解説。開示例やチェックリスト、ワークシート等の資料も多数掲載しています。

【Table of Contents】

Ch.1 Overview of Government Accounting

Ch.2 Planning for Changes in Accounting and Financial Reporting Standards

PART.I FUND ACCOUNTING

Ch.3 Governmental and Proprietary Funds

Ch.4 Fiduciary Funds

Ch.5 Interfund Transactions

PART.II RECOGNIZING AND RECORDING RESOURCE INFLOWS AND OUTFLOWS

Ch.6 Encumbrance Accounting

Ch.7 Revenue Accounting

Ch.8 Expenditure and Expense Accounting

Ch.9 [Reserved]

PART.III ACCOUNTS

Ch.10 Cash and Investments

Ch.11 Inventory, Prepaid Expenses, and Deferred Charges

Ch.12 Capital Assets

Ch.13 Liabilities and Leases

PART.IV SPECIALIZED TYPES OF ACCOUNTING

Ch.14 Pensions and Other Postemployment Benefits

Ch.15 Grants and Federal Financial Assistance

PART.V FINANCIAL STATEMENTS

Ch.16 Comprehensive Annual Financial Reports

Ch.17 Basic Financial Statements

Ch.18 Notes to Financial Statements and Required Supplementary Information

Ch.19 Financial Reporting for Special Purpose Governmental Entities

Ch.20 Overview of Federal Financial Accounting and Reporting

PART.VI MANAGEMENT ACCOUNTING

Ch.21 Competence in Financial Management

Ch.22 Cost Allocation and Indirect Costing

Ch.23 Formulating the Budget

Ch.24 Executing the Budget

Ch.25 Government Management Accounting

Ch.26 Internal Control

Ch.27 [Reserved]

PART.VII COMPUTER SYSTEMS

Ch.28 Computers in Government Accounting

Ch.29 Integrated Government Financial Systems: An Overview

Ch.30 Integrated Government Financial Systems: Core Financial Functions

Ch.31 Integrated Government Financial Systems: Payroll, Human Resources, and Property

Ch.32 Integrated Government Financial Systems: Travel

Ch.33 Integrated Government Financial Systems: Inventory, Supplies, and Materials

Ch.34 Integrated Government Financial Systems: Revenues

Ch.35 Integrated Government Financial Systems: Benefit Payments

Ch.36 Integrated Government Financial Systems: Procurement and Acquisitions