Audits of State and Local Governments : (Record no. 135888)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03899nam a22004333i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5267609 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729131745.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2018 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119508953 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781119508090 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5267609 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5267609 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11510808 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1023028383 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ257.2 .G467 2017 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Georger, Jack F. |
| 245 10 - TITLE STATEMENT | |
| Title | Audits of State and Local Governments : |
| Remainder of title | What You Need to Know. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (307 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Title page -- Copyright -- Chapter 1 The Governmental Environment and GAAP -- Key Environmental Differences Between Government and Business -- Overview of the Financial Reporting Model -- Summary -- Practice Questions -- Chapter 2 Measurement Focus and Basis of Accounting -- Measurement Focus and Basis of Accounting -- Terminology -- Summary -- Practice Questions -- Chapter 3 Governmental Funds: Revenues and Expenditures -- Revenues -- Expenditures -- Summary -- Practice Questions -- Chapter 4 Fund Financial Statements and the Reporting Unit -- What a Government Reports -- Fund Financial Statements -- Reporting by Major Funds -- Governmental Funds -- Proprietary Funds -- Fiduciary Funds -- The Reporting Entity -- Primary Government -- Reporting Component Units -- Joint Ventures and Other Organizations -- Summary -- Practice Questions -- Chapter 5 Government-Wide Financial Statements and the CAFR -- The Government-Wide Statements -- Producing Government-Wide Statements -- Comprehensive Annual Financial Report (CAFR) -- Summary -- Chapter 6 Special-Purpose Governments and Special Purpose Frameworks -- Background -- Special-Purpose Frameworks -- Practice Questions -- Appendix A -- Appendix A-Illustrative Auditor's Reports -- Appendix B -- Appendix B-Overview of Reporting Requirements for Special Purpose Financial Statements -- Chapter 7 AUDITING CONSIDERATIONS FOR GOVERNMENTAL ENTITIES -- Risk Assessment for a Government -- Understanding of the Entity and Its Environment -- Understanding Internal Controls -- Materiality -- Each major component of the reconciliation. -- Going Concern Considerations -- Summary -- Chapter 8 Group Audits -- Summary -- Chapter 9 Reporting on the Audits of Governmental Financial Statements -- Required Supplementary Information, Supplementary Information, and Other Information -- Summary -- Appendix A. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Appendix A-Illustrative Auditor's Report -- Chapter 10 Governmental Pensions and OPEB Accounting, and Auditing -- Summary -- Chapter 11 Federal Government Activities -- OMB Compliance Supplement for Single Audits -- Glossary -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- Chapter 10 -- Chapter 11 -- EULA. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public-United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Georger, Jack F. |
| Title | Audits of State and Local Governments |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2018 |
| International Standard Book Number | 9781119508090 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5267609">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5267609</a> |
| Public note | Click to View |
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