Wiley GAAP for Governments 2004 (PDF)

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 Absence Accruals and Disclosures. 18. Employer's Accounting for Pensions. 19. Accounting for Postemployment Benefits other than Pensions. 20. Interfund and Intra-Entity Transactions. 21. Risk Financing 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 Institutions. 26. Other Governmental Entities. Appendix: Disclosure Checklist. Index.

Warren Ruppel, CPA, is the assistant comptroller for
accounting of the City of New York, where he is responsible for all
aspects of the City's accounting and financial reporting. He
has over twenty 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, in 1979. 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
clients until he joined Deloitte & Touche in 1989 to specialize
in audits of governments and not-forprofit organizations. Mr.
Ruppel has also served as the chief financial officer of an
international not-for-profit organization.

Mr. Ruppel has served as instructor for many 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 three other books, OMB Circular A-133 Audits,
Not-for-Profit Organization Audits, and Not-for-Profit
Accounting Made Easy.

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, as well as 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 a member of the Government
Finance Officers Association and serves on its Special Review
Committee.

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