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Miller Governmental GAAP Practice Manual, 2006

Michael A. Crawford, D. Scot Loyd

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ISBN 10: 080808996X / ISBN 13: 9780808089964
Published by CCH, 2005
Used Condition: Good
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Former Library book. Shows some signs of wear, and may have some markings on the inside. Bookseller Inventory # GRP77826228

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Bibliographic Details

Title: Miller Governmental GAAP Practice Manual, ...

Publisher: CCH

Publication Date: 2005

Book Condition:Good

About this title


Miller Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 through a worksheet approach. (A companion publication, Miller Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Miller Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Miller Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by GASB-34. The Practice Manual also includes an Appendix, featuring GASB-34.

About the Author:

Michael A. Crawford is Chairman of Crawford & Associates, P.C., a CPA firm headquartered in Oklahoma City, Oklahoma, that specializes in providing auditing, consulting, and accounting services solely to governmental entities. He is a past president of the Oklahoma Society of CPAs, an inductee into the Oklahoma Accounting Hall of Fame, and is a current member of the Governmental Accounting Standards Advisory Council (GASAC). Mr. Crawford is recognized both nationally and internationally as a frequent lecturer at many national and state governmental conferences and has also authored various technical publications for the AICPA. D. Scot Loyd is in the firm Swindoll, Janzen, Hawk & Loyd, LLC, a CPA firm headquartered in McPherson, Kansas. Mr. Loyd is partner in charge of a diversified governmental practice, including software development, relating to states, counties, cities, schools, and other miscellaneous government entities. As a member or Chair of several of the American Institute of Certified Public Accountants’ (AICPA) Task Forces and Committees and the Mid-America Intergovernmental Audit Forum Committees such as the American Institute of Certified Public Accountants Professional Ethics Executive Committee (PEEC) (Current Member), Partnering for CPA Practice Success (PCPS) Technical Issues Committee (TIC) [Past Government A & A Zone Chairman], and AICPA Governmental Accounting and Auditing Committee, Mr. Loyd has been a contributor for all size firms to the standard-setting process. Mr. Loyd is also been a frequent speaker at various AICPA and state society conferences.

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