Business Commons^™

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

Guides, Handbooks and Manuals

No abstract provided.

Requisite Attributes Of The Government Accountant: More Than Accounting Expertise, Philip M. J. Reckers, A. J. Stagliano

Woman C.P.A.

No abstract provided.

Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions. 1981 Revision; Yellow Book. 1981 Revision, United States. General Accounting Office

Federal Publications

No abstract provided.

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.

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.

Remarks By Philip B. Chenok, Aicpa/Gao Colloquium, Cherry Hill, New Jersey, November 5, 1980, Philip B. Chenok

Guides, Handbooks and Manuals

No abstract provided.

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

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Audits Of Federally Assisted Programs: Difficulties, Differences — And Opportunities, Richard A. Scott, Rita K. Scott

Woman C.P.A.

No abstract provided.

Struggle For Balance; Three Views Of Finanical Management, Russell E. Palmer, Michael Dukakis, Tom Bradley, Sam Brownlee

Touche Ross Publications

Illustrations and photographs not included in Web version

Governmental Accounting: What's Wrong With The Status Quo?, John Mullarkey, Frank S. Belluomini

Touche Ross Publications

No abstract provided.

Finance For Farmers, P P. Eckersley

Journal of the Department of Agriculture, Western Australia, Series 4

Financing has always been an important part of farming. With more and more sources of farm finance, it has become more complicated.

This article outlines present sources of farm finance and suggests how a proposal for a loan should be presented.

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.

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.

Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Issues Papers

No abstract provided.

Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants

Issues Papers

No abstract provided.

Personal Management: Long Term Investments, Patricia C. Elliott, Hiram M. Helm Jr.

Woman C.P.A.

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

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of State And Local Governmental Units, 2nd Edition (1978); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Guides, Handbooks and Manuals

No abstract provided.

Federally Assisted Programs Conference, Speech, Wallace E. Olson

Guides, Handbooks and Manuals

No abstract provided.

Personal Management: Savings Accounts And Short-Term Investments, Patricia C. Elliott

Woman C.P.A.

No abstract provided.

Interdependence Of Market Risk Measures, Philip L. Cooley, Rodney L. Roenfeldt, Naval K. Modani

Faculty Publications

No abstract provided.

On Cash Management, Wayne Rogers

Touche Ross Publications

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

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

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

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

Guides, Handbooks and Manuals

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

Federal Publications

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.