Other Topics in Government Accounting

Introduction

This chapter is under construction. When finished it will cover topics such as nongovernment nonprofit organizations, federal accounting, and auditing (the auditing lesson is currently being developed). Additionally, as the Governmental Accounting Standards Board (GASB) progresses with its proposed reporting model that includes many of the concepts introduced in the chapter covering the accrual and consolidation model and the prior chapter on business accounting, those concepts will be discussed. If GASB adopts its so called dual perspective (actually the two competiting models at the core of this text)a separate chapter will be added to accomodate this dramatic change.

Pretest

Lessons

1. Broad Scope of Governmental Accounting
2. Accounting and Reporting for Private Nonprofit Organizatons
3. Federal Accounting Legislation and Standards
4. Auditing in Government and Not for Profit (NFP) Organizations
5. Governmental Accounting Standards Board (GASB) Proposed Dual Perspective

Discussion

Study Aids

Post-Test

Progress