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NCJ Number: 64650 Find in a Library
Title: ACCOUNTING METHODS FOR LOCAL GOVERNMENTS IN TEXAS
Author(s): L G POINTER
Corporate Author: Texas A&M University
Ctr for Urban Programs
United States of America
Date Published: 1976
Page Count: 227
Sponsoring Agency: National Technical Information Service
Springfield, VA 22151
Texas A&M University
College Station, TX 77843
Texas Dept of Community Affairs
Austin, TX 78711
Sale Source: National Technical Information Service
US Dept of Commerce
5285 Port Royal Road
Springfield, VA 22151
United States of America
Language: English
Country: United States of America
Annotation: THIS TEXTBOOK FOR FINANCIAL OFFICERS OF LOCAL GOVERNMENTS DESCRIBES ACCOUNTING AND BUDGETING SYSTEMS WHICH WOULD BE APPROPRIATE FOR SMALL MUNICIPALITIES IN TEXAS.
Abstract: ACCOUNTING SYSTEMS OF LOCAL GOVERNMENTS MUST BE ABLE TO PROVIDE FINANCIAL INFORMATION ABOUT THEIR ACTIVITIES TO OFFICIALS, TAXPAYERS, THE BUSINESS COMMUNITY, AND STATE AND FEDERAL AGENCIES. THIS VOLUME CAN BE USED TO IMPROVE THE INITIAL RECORDING OF DATA, ACCOUNTING FOR MUNICIPAL FUNDS, THE MUNICIPAL BUDGET, ACCURACY OF FINANCIAL STATISTICS, AND THE RELIABILITY OF REPORTING TO THE PUBLIC ON MUNICIPAL FINANCIAL MATTERS. THE CLASSIFICATION OF ACCOUNTS COMPLIES WITH THE RECOMMENDATIONS OF THE NATIONAL COMMITTEE ON GOVERNMENT ACCOUNTING SO THAT FINANCIAL INFORMATION WILL BE READILY AVAILABLE FOR REPORTS REQUIRED BY THE BUREAU OF THE CENSUS AND THE OFFICE OF REVENUE SHARING. BASIC ACCOUNTING PRINCIPLES ARE DESCRIBED, WITH EMPHASIS ON THE ACCUMULATION OF ACCOUNTING INFORMATION. TOPICS COVERED INCLUDE DOUBLE ENTRY BOOKKEEPING, DEFINITIONS OF COMMON ACCOUNTING TERMS, FUND ACCOUNTING, RECORDING OF A BUDGET, AND TYPICAL JOURNAL ENTRIES FOR TRANSACTIONS. THE ACCOUNTING PROCESS IS OUTLINED, WITH SPECIAL ATTENTION TO THE INTERPRETATION OF ACCOUNTING ENTRIES AND THEIR EFFECTS ON ACCOUNTING RECORDS. A CODING SYSTEM FOR THE GENERAL LEDGER AND BUDGETING PROCEDURES FOR LOCAL GOVERNMENTS ARE DETAILED. FINALLY, THE FUNCTION OF ACCOUNTING IN RELATION TO CURRENT PLANNING AND CONTROL IS EXAMINED, FOCUSING ON COST ANALYSIS AND MANAGEMENT ACCOUNTING SYSTEMS USED TO CONTROL COSTS. SUMMARIES, REVIEW QUESTIONS, AND SAMPLE PROBLEMS ARE PRESENTED AT THE END OF EACH CHAPTER. A GLOSSARY OF ACCOUNTING TERMS IS PROVIDED. ORGANIZATIONAL CHARTS, GRAPHS, AND OTHER ILLUSTRATIONS ARE INCLUDED. (MJM-AUTHOR ABSTRACT MODIFIED)
Index Term(s): Budgets; Financial management; Local government; Texas
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=64650

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