Wiley federal accounting handbook : policies, standards, procedures, practices / Cornelius E. Tierney ... [and others].

Format:

Book

Contributor:

Tierney, Cornelius E.

Language:

English

Subjects (All):

Finance, Public--United States--Accounting.

Finance, Public.

United States.

Accounting.

Finance, Public--Accounting--Standards--United States.

Finance, Public--Accounting--Standards.

Physical Description:

xxiii, 376 pages : illustrations ; 24 cm

Edition:

Second edition.

Other Title:

Federal accounting handbook

Place of Publication:

Hoboken, N.J. : Wiley, [2007]

Summary:

Every day, tens of thousands of people are involved in the financial management of the federal government-planning, budgeting, accounting, processing, and reporting. Hundreds of thousands more deal with the federal government through their work with local and state governments, the public sector, and nonprofit organizations. Likewise, federal contractors, subcontractors, and grantees are responsible for accurately accounting for and reporting on their use of federal funds. Every one of these professionals needs to understand and abide by the federal accounting principles and procedures currently accepted and practiced, most of which are not necessarily the generally accepted accounting principles of the private sector, nonprofit sector, or other levels of government.

Now in a second edition, Federal Accounting Handbook is the handbook that every financial federal employee can use, covering all of the recent revisions including new FASAB standards and how Congress wants the intent and objectives of the Sarbanes-Oxley Act to be implemented by federal departments and agencies. Written for both the professional and the non-professional, this handbook equips you with the what, why, when, and how of federal financial management, including: Financial Management Legislation and Policy, The Chief Financial Officers Act of 1990, Federal Accounting Standards Advisory Board Pronouncements, Office of Management and Budget Circulars and Bulletins, The Federal Budget, Accounting Events of the Federal Government, Federal Financial and Information Systems, Assets, Liabilities, and Net Entity Position, Non-Appropriated Fund Activities, Costing Federal Entities, Programs, and Activities, And much more.

Contents:

Financial management legislation and policy

The Chief Financial Officers Act of 1990

The federal budget

Accounting events of the federal government

Budgetary and proprietary accounting practices

The Department of the Treasury

Federal financial and information systems

Federal financial statements

Pay, leave, and allowances, and travel and transportation

Contracts

Interagency and other expenditures, and receipts, transfers, reimbursements, and refunds

Assets, liabilities, and net entity position

Nonappropriated fund activities

Costing federal entities, programs, and activities

Grants.

Notes:

Rev. ed. of: Federal accounting handbook / Cornelius E. Tierney. c2000.

Includes bibliographical references and index.

Related Work:

Tierney, Cornelius E. Federal accounting handbook.

ISBN:

0471739286

OCLC:

67922344

Publisher Number:

9780471739289

Online:

Publisher description