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Articles 331 - 360 of 448
Full-Text Articles in Accounting
Historical Perspective Of Government Auditing -- With Special Reference To The U.S. General Accounting Office, Leo Herbert
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
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
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
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
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
Governmental Accounting: What's Wrong With The Status Quo?, John Mullarkey, Frank S. Belluomini
Touche Ross Publications
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
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
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 Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants
Issues Papers
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
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.
Personal Management: Long Term Investments, Patricia C. Elliott, Hiram M. Helm Jr.
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
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
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
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
Personal Management: Savings Accounts And Short-Term Investments, Patricia C. Elliott
Woman C.P.A.
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 (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.
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.
National Conference On Federally Assisted Programs, October 29/30, 1974, American Institute Of Certified Public Accountants. Committee On Federally Assisted Programs
National Conference On Federally Assisted Programs, October 29/30, 1974, American Institute Of Certified Public Accountants. Committee On Federally Assisted Programs
Guides, Handbooks and Manuals
No abstract provided.
Planning For Personal Financial Security, Vivian M. Robb
Planning For Personal Financial Security, Vivian M. Robb
Woman C.P.A.
No abstract provided.
Audits Of State And Local Governmental Units (1974); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
Audits Of State And Local Governmental Units (1974); 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.
Government And The A.I.C.P.A.: Partners In Public Service, Before Federal Government Accountants Association February 8, 1973, Wallace E. Olson
Government And The A.I.C.P.A.: Partners In Public Service, Before Federal Government Accountants Association February 8, 1973, Wallace E. Olson
Guides, Handbooks and Manuals
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.
Accounting Profession's Role In Federal Government Matters, Before Members Of Council, Colorado, Springs, May 10, 1971, Leonard Savoie
Accounting Profession's Role In Federal Government Matters, Before Members Of Council, Colorado, Springs, May 10, 1971, Leonard Savoie
Association Sections, Divisions, Boards, Teams
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.