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by Bruce W. Chase
Fundamentals of Governmental Accounting and Reporting
Cover
Chapter 1: The Governmental Environment and GAAP
Governmental environment
Which organizations are required to follow GASB standards?
GAAP and standards-setting organizations
The governmental environment and GAAP
Practice questions
Notes
Chapter 2: Fund Accounting and the Financial Reporting Model
Fund fundamentals
Fund structure
Overview of the financial reporting model
Summary
Practice questions
Notes
Chapter 3: Budgeting
The role of budgets
Encumbrances
Comparing budgeted amounts to actual amounts
Summary
Practice questions
Chapter 4: Measurement Focus and Basis of Accounting
Terminology
Summary
Practice questions
Note
Chapter 5: Governmental Funds: Revenues and Expenditures
Revenues
Expenditures
Governmental funds revenues and expenditures
Practice questions
Notes
Chapter 6: Proprietary Funds
Use of proprietary funds
Accounting differences
Reporting differences
Summary
Practice questions
Note
Chapter 7: Fiduciary Funds
The use of fiduciary funds
Accounting differences
Reporting differences
Practice questions
Chapter 8: Fund Financial Statements
General-purpose financial statements
Reporting by major funds
Governmental funds
Proprietary funds
Fiduciary funds
Summary
Practice questions
Chapter 9: Reporting Entity
The reporting entity
Reporting component units
Joint ventures and other organizations
Summary
Practice questions
Notes
Chapter 10: Government-Wide Financial Statements
Purpose of the government-wide statements
The worksheet approach
Summary
Practice questions
Note
Chapter 11: Financial Reporting and the Comprehensive Annual Financial Report
Practice questions
Chapter 12: Special-Purpose Governments
Background
Summary
Practice questions
Appendix A: City of Charlottesville — Basic Financial Statements
Appendix B: City of Charlottesville — Required Supplementary Information
Appendix C: City of Charlottesville — MD&A and Statistical Section
Appendix D: University of Virginia – Basic Financial Statements
Exempt Organizations Glossary
Governmental terminology
Not-for-profit terminology
Single audit and Yellow Book terminology
Index
Solutions
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
End User License Agreement
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Fundamentals of Governmental Accounting and Reporting
FUNDAMENTALS OF GOVERNMENTAL ACCOUNTING AND REPORTING
BY BRUCE W. CHASE, PH.D., CPA
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