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- Guides, Handbooks and Manuals (48)
- Industry Guides (AAGs), Risk Alerts, and Checklists (48)
- Exposure Drafts, Comment Letters, and Statements of Position (21)
- AICPA Professional Standards (18)
- Association Sections, Divisions, Boards, Teams (7)
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- Federal Publications (6)
- Haskins and Sells Publications (5)
- Touche Ross Publications (5)
- Accounting Historians Journal (4)
- Proceedings of the University of Kansas Symposium on Auditing Problems (3)
- Individual and Corporate Publications (2)
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- AICPA Committees (1)
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Articles 151 - 177 of 177
Full-Text Articles in Business
Audits Of State And Local Governmental Units (1978); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
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.
On Cash Management, Wayne Rogers
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
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
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
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
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
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
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.
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Federal Publications
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
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.
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Federal Publications
No abstract provided.
Auditing Of Public Programs As Viewed By The Public Accounting Profession, Fred M. Oliver
Auditing Of Public Programs As Viewed By The Public Accounting Profession, Fred M. Oliver
Haskins and Sells Publications
No abstract provided.
Cpa Looks At Govenmental Accounting, Auditing, And Financial Reporting, Fred M. Oliver
Cpa Looks At Govenmental Accounting, Auditing, And Financial Reporting, Fred M. Oliver
Haskins and Sells Publications
No abstract provided.
Business Management Study Committee For Illinois, Irwin T. David
Business Management Study Committee For Illinois, Irwin T. David
Touche Ross Publications
No abstract provided.
Audited Personal Financial Statements: Did Somebody Goof?, James F. Pitt, E. Palmer Tang
Audited Personal Financial Statements: Did Somebody Goof?, James F. Pitt, E. Palmer Tang
Touche Ross Publications
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
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
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.
Case For Better Internal Control In Our Government Organizations, Max A. Millett
Case For Better Internal Control In Our Government Organizations, Max A. Millett
Haskins and Sells Publications
No abstract provided.
Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants
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
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
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
Audits Of Governmental Bodies (1934);, American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Governmental Accounting, Ralph Stanley Johns
Governmental Accounting, Ralph Stanley Johns
Haskins and Sells Publications
No abstract provided.
Accountancy And The Tax Problem, J. Percy Goddard
Accountancy And The Tax Problem, J. Percy Goddard
Journal of Accountancy
No abstract provided.
Classification Of Accounts For State Departments And Institutions Adopted October, 1, 1924, H. S. Mccleskey, Mississippi. State Accounting Department
Classification Of Accounts For State Departments And Institutions Adopted October, 1, 1924, H. S. Mccleskey, Mississippi. State Accounting Department
Individual and Corporate Publications
The primary purpose of a state accounting classification is to furnish adequate information regarding expenditures to (1) The State Auditor as a means of fiscal control, (2) the budget authorities as a basis for appropriation schedules, and (3) the spending agency itself.
Efficiency In Public Management, Frederick Albert Cleveland
Efficiency In Public Management, Frederick Albert Cleveland
Individual and Corporate Publications
In a word my conclusion is this: that more than any private business or undertaking, the public office is in need of agencies which may develop complete, accurate, and prompt information about the business in hand; that efficient administration depends on the erection of well-equipped conning towers; that without instruments of precision, not only is the officer handicapped, but the public is without the means of making government responsible; between the government and the people is an impassable gulf and an impenetrable darkness, which produce discontent and suspicion, on the one hand, and deprive the officer of his support necessary …
Missouri Finances, Statements Of Governor A. M. Dockery, State Auditor Allen, And Messrs. Haskins & Sells, Expert Accounts, Giving A Complete Exhibit Of The Receipts And Disbursements Of Public Moneys, From January 1, 1865, To December 31, 1900, Together With A History Of The Bonded Debt And The School Funds Of The State;, Haskins & Sells
Haskins and Sells Publications
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