A Study Of Selected Concepts For Government Financial Accounting And Reporting

Author : Francis Oakey
Publisher : Forgotten Books
ISBN 13 : 9781333633325
Total Pages : 600 pages
Book Rating : 4.6/5 (333 download)

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Download or read book Principles of Government Accounting and Reporting (Classic Reprint) written by Francis Oakey and published by Forgotten Books. This book was released on 2016-09-17 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles of Government Accounting and Reporting Oakey was made its chief consulting accountant and was given the task of bringing to completion the work which he had begun under Dr. Cleveland's direction. In publishing this work the Institute is thus under great obligation to the Rocke feller Foundation for financing the study up to the time it was taken over by the Institute and to Dr. Cleveland for his direction of the study during its initial stage. There are many features. Of accounting and reporting in respect to which different methods of treatment may be em ployed. It is certain, therefore, that accounting officers will, in many cases, prefer other methods of handling particular points than the ones here suggested. It will, however, it is believed, be difficult to challenge the soundness of the funda mental positions here taken. Examination of the work will show that use has been made of two sets of forms: those devised by the author as ones suitable for putting into effect the principles which, in his Opinion, should govern in reporting financial data; and those representing forms of statements actually made use of by certain of the states and municipalities of the United States. The states and municipalities selected for consideration in this way were those which have gone the farthest in the direction of reforming their systems of accounting and reporting with a View to making them conform to modern ideas regarding cor rect principles of financial administration. Though these statements are in almost all cases criticized as falling short of being what they should be, they are by no means presented as frightful examples, but rather the reverse. The states and municipalities thus selected for illustrative purposes are: States, New York, Pennsylvania, Ohio, Illinois, California and Colorado; Municipalities, New York, Chicago, Phila delphia, Minneapolis, Seattle, Los Angeles and Cleveland. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.