Federal Accounting Handbook: Policies, Standards, Procedures, Practices, 2nd Edition

by Cornelius E. Tierney; Edward F. Kearney; Roldan Fernandez; Jeffrey W. Green; Kearney & Company

• ISBN13: 9780470083369
• ISBN10: 0470083360
• Format: eBook
• Copyright: 2007-01-01
• Publisher: Wiley

Summary

Now in a second edition, Federal Accounting Handbook is the handbook that every financial federal employee can use, covering all of the recent revisions including new FASAB standards and how Congress wants the intent and objectives of the Sarbanes-Oxley Act to be implemented by federal departments and agencies. Written for both the professional and the non-professional, this handbook equips you with the what, why, when, and how of federal financial management,

Table of Contents

Preface

Introduction

The Nature of Financial Management in the Federal Government

Financial Management Legislation and Policy

The Chief Financial Officers Act of 1990

The Federal Budget

Accounting Events of the Federal Government

Budgetary and Proprietary Accounting Practices

The Department of the Treasury

Federal Financial and Information Systems

Federal Financial Statements

Accounting Practices for Selected Federal Activities and Transactions

Pay, Leave, and Allowances, and Travel and Transportation

Contracts

Interagency and Other Expenditures, and Receipts, Transfers, Reimbursements, and Refunds

Assets, Liabilities, and Net Entity Position

Nonappropriated Fund Activities

Costing Federal Entities, Programs, and Activities

Grants

Appendix The Federal Government and Sarbanes-Oxley

Index

Table of Contents provided by Publisher. All Rights Reserved.