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GOVERNMENTAL ACCOUNTING

1 GOVERNMENTAL ACCOUNTING All those involved in the oversight or management of government operations, and those whose livelihood and interest rely on the finances of local governments, need to have a clear understanding of GOVERNMENTAL ACCOUNTING , auditing, and financial reporting which are based on a sound set of principles and interrelated practices and procedures. ACCOUNTING , financial reporting, and the financial statement audit provide the informational infrastructure of public finance. Accountability: Term used by GASB to describe a government s duty to justify the raising and spending of public resources. The GASB has identified accountability as the paramount objective of financial reporting from which all other objectives must flow . ACCOUNTING and financial reporting (primarily the responsibility of management) are complementary rather than identical.

understanding of governmental accounting, auditing, and financial reporting which are based on a sound set of principles and interrelated practices and procedures. Accounting, financial reporting, and the financial statement audit provide the …

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