Federal accounting handbook policies, standards, procedures, practices
"For the first time in decades, federal accounting practices have been altered by significant changes imposed by Congress and regulatory agencies, as well as by the establishment in 1990 of the Federal Accounting Standards Advisory Board (FASB). Written in nontechnical language for both the pro...
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| Format: | Book |
| Language: | English |
| Published: |
New York
John Wiley & Sons
2000
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Table of Contents:
- Pt. 1. The Nature of Financial Management in the Federal Government. 1. Financial Management Legislation and Policy. 2. The Chief Financial Officers Act of 1990. 3. Definition, Process, Phases, and Strategies of the Federal Budget. 4. Accountable Events of the Federal Government. 5. Budgetary and Proprietary Accounting Practices in Detail. 6. The Department of the Treasury. 7. Systems Requirements for Accounting and Information. 8. Financial Statements and Reports in Detail
- Pt. 2. Accounting Practices for Selected Entity Transactions. 9. Pay, Leave, and Allowances, and Travel and Transportation. 10. Contracts and Grants. 11. Interagency and other Expenditures, and Receipts, Transfers, Reimbursements, and Refunds.