<p>The Miller Governmental GAAP Guide is organized into four main sections. The first section (Basic Governmental Accounting Concepts and standards) describes the fundamental concepts and principles that provide the foundation for financial reporting by governmental units. Specific accounting and reporting standards are reviewed in the second section of the book (Governmental Accounts and Transactions). The third section (Funds and Account Groups of Governmental Entities) discusses accounting and reporting standards as they apply to the funds and account groups used by governmental entities. In the fourth, and final, section (Special Governmental Units and Agencies), the accounting and reporting standards applicable to special governmental units or agencies are delineated. The purpose of the Miller Governmental GAAP Guide is to provide a single reference that discusses all the promulgated accounting principles applicable to financial reporting by state and local! governments: GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations, and certain AICPA Statements of Position and Audit and Accounting Guides. These original pronouncements have been analyzed and restated in straightforward language to allow preparers and auditors of governmental financial statements to better understand the original promulgations. To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Illustrations, figures, and paragraphs called Observations demonstrate and clarify specific accounting principles.</p>

Miller Governmental Gaap Guide 2000: For State and Local Governments

Business & Money

Bailey, Larry P.

Accounting

Harcourt Professional Publishing

Our ALL-NEW Miller GAAS Guide features helpful checklists, application procedures, practice aids, and an impressive new format modeled after the AICPA's Codification Structure. You'll find the latest on Section 532 on Restricting the Use of an Auditor's Report (SAS-87), Interpretation of Section 326 on Using the Work of a Specialist (SAS-73), and more! Track down all of the latest SASs, SAS Interpretations, SSAEs, SSAE Interpretations, SSARs, SSARS Interpretations, and Auditing SOPs.

Miller GAAS Guide

Bailey Ph.D. C.P.A., Larry P

Education & Reference

Miller Governmental GAAP Guide

This vital resource puts expert guidance on not-for-profit accounting, external financial reporting, and regulatory reporting right at your fingertips. We cover it all, including revenues, expenses, assets, liabilities, organizational issues, note disclosures, cash flows, GAAP transactions, payroll requirements, and more. You'll also find coverage of FASB Statement 136 on transfers of assets to a not-for-profit that raises funds for other organizations.

Miller Not-For-Profit Reporting

Foster CPA, Mary F

Becker CPA, Howard

Terrano CPA, Richard J

Assurance services have been identified as an important growth area for accountants and we offer you the only complete guide that shows you how to help clients through the complex world of electronic commerce. Our easy-to-follow, step-by-step system will guide you through the day-to-day performance of Electronic Commerce engagements, and covers all applicable AICPA regulations. You'll find out how to perform WebTrust electronic commerce attest procedures and utilise Web-enabled database information systems. The companion CD-ROM contains the forms, checklists, and letters found in the guide. The ins and outs of e-commerce consulting servicesE-commerce securityFinancial systems assuranceWebTrust, SysTrust, ISPTrustPlus, FREE CD-ROM packed with forms, checklists, and much more

CPA's Guide to E-Business: Consulting and Assurance Services

Gray, Glen L.

Nagel CPA, Karl D

Job Hunting & Careers

A reference guide that provides guidance through planning, fieldwork and reporting as well as examining single audit standards. The CD-ROM contains engagement forms, letters and checklists.

Miller Single Audits: Complete Audit Program and Workpaper Management System (Miller Engagement)

Harrell CPA, Rhett D

See the best price to sell, buy or rent books by the Harcourt Professional Publishing publisher. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Harcourt Professional Publishing