GASB 62: Codification of Pre-1989 FASB and AICPA Guidance for Governments
GASB 62 explained: which pre-1989 FASB and AICPA rules it codified, what GASB 87, 89 and 100 superseded, Codification sections and system setup.
Browse Business Software Categories
C
GASB 102 Certain Risk Disclosures: What Governments Must Report About Concentrations and Constraints
GASB 102 explained: concentration and constraint definitions, the three-part disclosure test, effective date, major taxpayer and debt limit examples, data.
GASB 100: Accounting Changes and Error Corrections for Governments
GASB 100 explained: changes in principle, estimate and reporting entity, error corrections, the tabular reconciliation, RSI effects and GL setup.
Business Personal Property Tax Management Software
Compare property tax management software for business personal property: rendition deadlines by state, penalties, appeals, and Avalara, CSC and Ryan.
Utility Billing Software for Municipalities and Small Utilities
Utility billing software for small towns and water districts: meter reads, rate blocks, shutoffs, fund accounting links and published vendor pricing.
Grant Management Software for Local Governments
Grant management software for local government: 2 CFR 200 compliance, reimbursement tracking, subrecipient monitoring, SEFA data, vendors and costs.
Due To and Due From Accounts: Journal Entries Between Funds and Entities and How to Keep Them in Balance
Due to and due from accounts explained: paired interfund and intercompany entries, why balances fail to agree, a monthly tie-out and ERP automation.
GASB 94: Public-Private Partnerships and Availability Payment Arrangements
GASB 94 explained: what counts as a PPP, SCA or APA, transferor and operator entries, a worked entry set, disclosures, effective date and data to track.
GASB 103: Changes to the Financial Reporting Model for Governments and School Districts
GASB 103 explained for cities, counties and school districts: MD&A, unusual items, the new proprietary fund subtotal, component units, RSI and ERP setup.
GASB 101 Compensated Absences: Measuring the Leave Liability for Governments and School Districts
GASB 101 compensated absences explained for school districts and governments: recognition test, sick leave, worked liability example, restatement and data.