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Governmental Accounting : 2025 Edition - Steven Bragg

Governmental Accounting

2025 Edition

By: Steven Bragg

eBook | 7 March 2025

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The accounting used by government entities is substantially different from the accounting used by for-profit organizations. This book describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the annual comprehensive financial report, budgetary reporting, and nonexchange transactions. In short, Governmental Accounting is an essential desk reference for the professional accountant.

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