WARREN RUPPEL, CPA, is the author of several accounting and auditing publications, including multiple editions of Wiley GAAP for Governments. Mr. Ruppel is a partner at Marks Paneth LLP, where he is the government services practice leader. Mr. Ruppel has also served as the Chief Financial Officer of an international not-for-profit organization, the Assistant Comptroller for Accounting of The City of New York, and the Secretary of the New York City Audit Committee.

• Preface viiAbout the Author ix1 New Developments 12 Foundations of Governmental Accounting 73 Fund Accounting Fundamentals 294 General Fund and Special Revenue Funds 495 Capital Projects Funds 616 Debt Service Funds 737 Proprietary Funds 838 Fiduciary Funds 979 Financial Statements Prepared by Governments 10910 The Importance of Budgets to Governments 17711 Definition of the Reporting Entity 18912 Cash and Investments—Valuation and Disclosures 23713 Derivative Instruments 29514 Capital Assets 32115 Debt and Other Obligations 35516 Landfill Closure and Postclosure Care Costs 40117 Postemployment Benefits—Pension and Other 41118 Compensated Absences 45519 Accounting for Leases 46520 Nonexchange Transactions 48721 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 50322 Pension and OPEB Plan Financial Statements 52923 Educational and Other Governmental Entities 565Appendix: Disclosure Checklist 579Index 623

Select Guide Rating

WARREN RUPPEL, CPA, is the author of several accounting and auditing publications, including multiple editions of Wiley GAAP for Governments. Mr. Ruppel is a partner at Marks Paneth LLP, where he is the government services practice leader. Mr. Ruppel has also served as the Chief Financial Officer of an international not-for-profit organization, the Assistant Comptroller for Accounting of The City of New York, and the Secretary of the New York City Audit Committee.

• Preface viiAbout the Author ix1 New Developments 12 Foundations of Governmental Accounting 73 Fund Accounting Fundamentals 294 General Fund and Special Revenue Funds 495 Capital Projects Funds 616 Debt Service Funds 737 Proprietary Funds 838 Fiduciary Funds 979 Financial Statements Prepared by Governments 10910 The Importance of Budgets to Governments 17711 Definition of the Reporting Entity 18912 Cash and Investments—Valuation and Disclosures 23713 Derivative Instruments 29514 Capital Assets 32115 Debt and Other Obligations 35516 Landfill Closure and Postclosure Care Costs 40117 Postemployment Benefits—Pension and Other 41118 Compensated Absences 45519 Accounting for Leases 46520 Nonexchange Transactions 48721 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 50322 Pension and OPEB Plan Financial Statements 52923 Educational and Other Governmental Entities 565Appendix: Disclosure Checklist 579Index 623

Select Guide Rating

WARREN RUPPEL, CPA, is the author of several accounting and auditing publications, including multiple editions of Wiley GAAP for Governments. Mr. Ruppel is a partner at Marks Paneth LLP, where he is the government services practice leader. Mr. Ruppel has also served as the Chief Financial Officer of an international not-for-profit organization, the Assistant Comptroller for Accounting of The City of New York, and the Secretary of the New York City Audit Committee.

• Preface viiAbout the Author ix1 New Developments 12 Foundations of Governmental Accounting 73 Fund Accounting Fundamentals 294 General Fund and Special Revenue Funds 495 Capital Projects Funds 616 Debt Service Funds 737 Proprietary Funds 838 Fiduciary Funds 979 Financial Statements Prepared by Governments 10910 The Importance of Budgets to Governments 17711 Definition of the Reporting Entity 18912 Cash and Investments—Valuation and Disclosures 23713 Derivative Instruments 29514 Capital Assets 32115 Debt and Other Obligations 35516 Landfill Closure and Postclosure Care Costs 40117 Postemployment Benefits—Pension and Other 41118 Compensated Absences 45519 Accounting for Leases 46520 Nonexchange Transactions 48721 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 50322 Pension and OPEB Plan Financial Statements 52923 Educational and Other Governmental Entities 565Appendix: Disclosure Checklist 579Index 623

Select Guide Rating