For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board.
Read, interpret, and analyze governmental financial statements-Governmental Accounting Made Easy, Second Edition explains everything you need to know. With an entirely new chapter on accounting for OPEB benefits, the Second Edition offers just-the-basics coverage of:
- Basic accounting concepts underlying all governmental accounting and financial reporting
- Basic financial statements prepared by governments, including government-wide financial statements and fund financial statements
- Note disclosures that accompany governmental financia
