Handbook of governmental accounting / [edited by] Frederic B. Bogui.

Includes bibliographical references and index.

1. The Growth of GAAP / G. Robert Smith, Jr. -- 2. Progressive Government Budgeting / Gerald J. Miller and Donijo Robbins -- 3. Expenditures and Revenues in U.S. Governments / Zhirong Zhao -- 4. Fund Accounting / Frederic B. Bogdi -- 5. The General Fund / Robert S. Kravchuk -- 6. Debt Service Funds / Dwayne N. McSwain -- 7. Capital Projects Funds / Barbara Chaney -- 8. Proprietary Funds / John D. Wong, Carl D. Ekstrom, Stephen Coberley and Vincent Miller -- 9. Fiduciary Funds / Jun Peng -- 10. Governmental Financial Reporting / Randall L. Kinnersley -- 11. Government-Wide Financial Benchmarks for State Governments / Craig L. Johnson -- 12. Auditing Governmental Entities / Suzanne Lowensohn and Kristen Reilly -- 13. Federal Accounting and Financial Reporting / Richard Fontenrose -- 14. International Public Sector Accounting Standards / Jesse Hughes.

"Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of contributors, the book begins with a discussion of the growth of generally accepted accounting principles (GAAP), providing a historical perspective which highlights the greater levels of accountability in government finance. It covers governmental funds, proprietary funds, and fiduciary funds. It also reviews governmental financial reporting and examines the process of auditing governmental entities." "While the majority of the chapters relate to state and local governments in the United States, the book also provides insight into federal accounting and international public sector accounting standards. Presenting numerous useful charts and sample budget outlines, this book provides concrete guidance in an area that has increased in complexity as governmental accountability takes on a heightened priority."--BOOK JACKET.