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Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants Jan 1983

Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Development In Governmental Auditing: Their Impact On The Academic And Business Communities, Richard E. Brown Jan 1982

Development In Governmental Auditing: Their Impact On The Academic And Business Communities, Richard E. Brown

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1982

Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants Jan 1982

Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1981

Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Planning Considerations For An Audit Of A Federally Assisted Program; Auditing Interpretation Of Sas No. 22 -- Planning And Supervision, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1981

Planning Considerations For An Audit Of A Federally Assisted Program; Auditing Interpretation Of Sas No. 22 -- Planning And Supervision, American Institute Of Certified Public Accountants. Auditing Standards Division

Guides, Handbooks and Manuals

No abstract provided.


Historical Perspective Of Government Auditing -- With Special Reference To The U.S. General Accounting Office, Leo Herbert Jan 1980

Historical Perspective Of Government Auditing -- With Special Reference To The U.S. General Accounting Office, Leo Herbert

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To An Historical Perspective Of Government Auditing With Special Reference To The U.S. General Accounting Office, Richard E. Brown Jan 1980

Discussant's Response To An Historical Perspective Of Government Auditing With Special Reference To The U.S. General Accounting Office, Richard E. Brown

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting Jan 1980

Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Experimentation Booklet: An Experiment In Government Accounting An Reporting, September 1979, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee Jan 1979

Experimentation Booklet: An Experiment In Government Accounting An Reporting, September 1979, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee

AICPA Committees

No abstract provided.


Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting Jan 1979

Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting

Exposure Drafts, Comment Letters, and Statements of Position

In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.


Audits Of State And Local Governmental Units (1981); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1978

Audits Of State And Local Governmental Units (1981); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governmental Units (1978); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1978

Audits Of State And Local Governmental Units (1978); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1977

Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Chapter 2 of the AICPA Industry Audit Guide,, Audits of State and Local Governmental Units, includes accounting guidelines for four categories of interfund transfers. The first category includes transactions that would be treated as revenues or expenditures had they been conducted with outsiders. These transfers are accounted for as revenues of the recipient fund and expenditures of the disbursing fund. The second category includes reimbursements of expenditures made by one fund for another. The reimbursement reduces the expenditures of the recipient fund. The third category includes recurring annual transfers between two or more budgetary funds and shifts resources from a …


Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1977

Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results Jan 1976

Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results

Exposure Drafts, Comment Letters, and Statements of Position

The issuance in 1972 of the United States Accounting Office's Standards for the Audits of Governmental Organizations, Programs, Activities and Functions significantly expanded the meaning of the word audit when it is to be applied to governmental and government funded activities. As a result, the CPA engaged to perform a governmental audit may now be expected to do far more than in the past. In addition to the traditional examination of financial statements in accordance with generally accepted auditing standards, expanded governmental audits may be concerned with the following questions: 1. Is the entity managing or utilizing its resources in …


Federal Financial Management : Accounting And Auditing Practices, Cornelius E. Tierney, Robert D. Hoffman Jan 1976

Federal Financial Management : Accounting And Auditing Practices, Cornelius E. Tierney, Robert D. Hoffman

Guides, Handbooks and Manuals

No abstract provided.


Audits Of State And Local Governmental Units; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1975

Audits Of State And Local Governmental Units; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing Jan 1975

Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of State And Local Governmental Units (1974) Including Statement Of Position (75-3); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1974

Audits Of State And Local Governmental Units (1974) Including Statement Of Position (75-3); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Protecting The Taxpayers Dollar, Address By The Comptroller General Of The United States, To The 80th Annual Meeting Of The American Institute Of Accountants, Portland, Oregon, September 26, 1967, Elmer B. Staats Sep 1967

Protecting The Taxpayers Dollar, Address By The Comptroller General Of The United States, To The 80th Annual Meeting Of The American Institute Of Accountants, Portland, Oregon, September 26, 1967, Elmer B. Staats

Association Sections, Divisions, Boards, Teams

No abstract provided.


New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1962

New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants Jan 1952

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants Jan 1941

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants Jan 1939

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Audits Of Governmental Bodies (1934);, American Institute Of Accountants Jan 1934

Audits Of Governmental Bodies (1934);, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.