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Wiley GAAP for Governments 2008: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
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More About This Title Wiley GAAP for Governments 2008: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

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Warren Ruppel, CPA, is a Partner at Marks Paneth & Shron LLP, New York, where he leads the firm's Government Services Practice and also a key leader in its accounting and auditing professional practices department. He formerly was eth assistant comptroller for accounting of The City of New York, where he was responsible for all aspects of the City's accounting and financial reporting. He has over twenty-five years of experience in governmental and not-for-profit accounting and financial reporting. He began his career at KPMG after graduating from St. John's University, New York. His involvement with governmental accounting and auditing began with his first audit assignment-the second audit ever performed of the financial statements of The City of New York. From that time he served many governmental and commercial cline4ts until he joined Deloitte & Touche in 1989 to specialize in audits of governments and not-for-profit organization.

Mr. Ruppel has served as an instructor for m any training courses, including specialized governmental and not-for-profit programs and seminars. He has also been an adjunct lecturer of accounting at the Bernard M. Baruch College of the City University of New York. He is the author of five other books, OMB circular A-133 Audits, Not-for-profit Organization Audits, Not-for-Profit Accounting Made Easy, Government Accounting Made Easy, and Not-for-Profit Audit Committee Best Practices.

Mr. Ruppel is a member of the American Institute of Certified Public Accountants as well as the New York State Society of certified Public Accountants, where he serves on the Governmental Accounting and Auditing and Not-for-Profit Organizations Technical Committees and the Finance Committee. He has also served as the Chair of the Society's Audit Committee. He is also a past president of the New York Chapter of the Institute of Management Accountants. Mr. Ruppel is member of the Government Finance Officers Association and serves on its Special Review Committee.

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1. New Developments.

2. Overview of Accounting and Financial Reporting by Governments.

3. Accounting Fundamentals-Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus.

4. The Importance of Budgets to Governments.

5. Financial Statements Prepared by Governments.

6. Definition of the Reporting Entity.

7. General Fund and Special Revenue Funds.

8. Capital Projects Funds.

9. Debt Service Funds.

10. Proprietary Funds.

11. Fiduciary Funds.

12. Capital Assets.

13. Long-Term Obligations.

14. Nonexchange Transactions.

15. Cash and Investments-Valuation and Disclosures.

16. Accounting for Securities Lending Transactions.

17. Compensated Absences.

18. Employer's Accounting for Pensions.

19. Accounting for Postemployment Benefits other than Pensions.

20. Interfund and Intra-Entity Transactions.

21. Risk Financial and Insurance-Related Activities/Public Entity Risk Pools.

22. Accounting for Leases.

23. Landfill Closure and Postclosure Care Costs.

24. Public Employee Retirement System Financial Statements.

25. Educational and Other Governmental Entities.

Appendix: Disclosure Checklist.

Index.

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