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Accounting for Agency Funds: A Comprehensive Guide
Author: Jane Doe, CPA, CGMA, with 15 years of experience in governmental accounting and auditing, specializing in agency funds.
Publisher: Governmental Accounting Institute (GAI), a leading provider of educational resources and professional development for governmental accountants.
Editor: John Smith, CPA, with 20 years of experience in public sector accounting and a proven track record of editing publications on governmental financial reporting.
Summary: This guide provides a comprehensive overview of accounting for agency funds, a crucial aspect of governmental accounting. It details the unique characteristics of agency funds, their accounting treatment under Generally Accepted Accounting Principles (GAAP) for governmental entities, and best practices to avoid common pitfalls. The guide emphasizes the importance of accurate record-keeping, proper segregation of duties, and compliance with relevant regulations.
Keywords: accounting for agency funds, agency fund accounting, governmental accounting, agency fund transactions, fiduciary funds, GASB standards, agency fund reporting, agency fund examples, best practices agency funds, pitfalls agency fund accounting
What are Agency Funds?
Agency funds are a type of fiduciary fund used to account for resources held by a governmental unit as an agent for others. Unlike other fiduciary funds, agency funds do not involve the government’s own assets. The government acts solely as a custodian, receiving and disbursing funds on behalf of another entity. This entity could be another government, a private organization, or even an individual. The key distinction is that the government has no ownership interest in the resources it holds in an agency fund. The accounting for agency fund transactions focuses entirely on the proper recording and timely transfer of these assets.
Accounting for Agency Fund Transactions: Key Principles
The accounting for agency funds is governed by Generally Accepted Accounting Principles (GAAP) for governmental entities, primarily the Governmental Accounting Standards Board (GASB) pronouncements. Key aspects include:
No Asset Recognition: The governmental entity does not recognize the assets held in the agency fund as its own. These assets are liabilities to the government, representing its obligation to remit the funds to the principal.
Liability Recognition: The government recognizes a liability equal to the amount of resources held in the agency fund. This liability is reported on the balance sheet.
Revenue Recognition: There's no revenue recognized by the government from the agency funds themselves. The receipt of funds is recorded as an increase in liabilities, and the disbursement of funds is recorded as a decrease in liabilities.
Expense Recognition: Similarly, there are no expenses recognized by the government relating directly to the agency fund. Any costs incurred in administering the fund (e.g., bank charges) should be reimbursed from the agency funds themselves.
Fund Balance: The fund balance in an agency fund will always be zero. This reflects the fact that the government has no ownership claim to the funds.
Reporting: Agency funds are reported separately from the government's other funds in the financial statements. Their transactions are often summarized in a schedule of agency fund activities. Accurate accounting for agency funds ensures complete transparency in financial reporting.
Best Practices in Accounting for Agency Funds
Segregation of Duties: Implement clear separation of duties to minimize the risk of fraud or error. Different individuals should be responsible for receiving, recording, and disbursing funds.
Internal Controls: Strong internal controls, including regular reconciliations of bank statements and periodic audits, are critical for ensuring accuracy and preventing irregularities.
Detailed Record-Keeping: Maintain meticulous records of all transactions, including receipts, disbursements, and supporting documentation.
Prompt Disbursement: Disburse funds promptly to the appropriate beneficiaries as directed. Delays can lead to complications.
Regular Reconciliations: Regular reconciliation of the agency fund bank accounts with the general ledger is crucial for detecting discrepancies promptly.
Compliance with GASB Standards: Ensure adherence to all relevant GASB pronouncements. The proper accounting for agency funds is essential for compliance and accurate reporting.
Common Pitfalls in Agency Fund Accounting
Improper Classification: Incorrectly classifying transactions or improperly using an agency fund instead of another fund type.
Inadequate Documentation: Poor record-keeping can lead to significant problems in accounting and auditing.
Lack of Internal Controls: Weak controls increase the likelihood of errors and fraud.
Failure to Reconcile: Ignoring regular reconciliations can result in undetected errors.
Misinterpretation of GASB Standards: Incorrect interpretation and application of the standards can lead to inaccuracies in financial reporting.
Conclusion
Effective accounting for agency funds is essential for maintaining the integrity of governmental financial reporting. By adhering to best practices, implementing strong internal controls, and understanding the specific requirements of GASB pronouncements, governmental entities can ensure accurate and transparent financial reporting for agency funds. Ignoring these principles can lead to significant financial reporting challenges and potential legal ramifications.
FAQs
1. What are the key differences between agency funds and other fiduciary funds? Agency funds differ from other fiduciary funds because they only involve the temporary custody of assets; the government has no ownership interest in the funds. Other fiduciary funds, such as investment trust funds, may involve investment management and therefore a greater level of governmental control and responsibility.
2. How are agency fund transactions recorded? Receipts are recorded as an increase in liabilities (due to others), and disbursements are recorded as a decrease in liabilities.
3. What is the fund balance in an agency fund? The fund balance is always zero because the government has no claim on the assets.
4. What are some examples of activities conducted through agency funds? Examples include collecting taxes for another governmental unit or handling payroll deductions for employee contributions to a retirement plan.
5. How often should agency fund accounts be reconciled? Ideally, reconciliation should be performed monthly.
6. What are the potential consequences of improper agency fund accounting? Improper accounting can lead to audit findings, reputational damage, and potential legal liability.
7. What role does the GASB play in agency fund accounting? The GASB establishes the accounting standards that must be followed in the accounting and reporting of agency funds.
8. Are there specific reporting requirements for agency funds? Yes, agency funds are reported separately in the government's financial statements.
9. What are the best resources for learning more about agency fund accounting? The GASB website, professional accounting organizations, and university programs offering governmental accounting courses are excellent resources.
Related Articles
1. GASB Statements on Agency Funds: A detailed explanation of the relevant GASB pronouncements impacting agency fund accounting.
2. Internal Controls for Agency Funds: A guide to implementing effective internal controls to prevent errors and fraud.
3. Agency Fund Reconciliation Procedures: Step-by-step instructions for reconciling agency fund bank accounts.
4. Common Errors in Agency Fund Accounting: Identification of frequent mistakes made in agency fund accounting and how to avoid them.
5. Agency Funds vs. Custodial Funds: A comparison of the two fund types and their key differences.
6. Auditing Agency Funds: An overview of the auditing procedures for agency funds.
7. Agency Fund Reporting Practices: A guide to best practices in preparing agency fund reports.
8. Case Studies in Agency Fund Accounting: Real-world examples of agency fund accounting scenarios.
9. Software Solutions for Agency Fund Management: A review of software programs designed to help manage agency funds efficiently.
| accounting for agency fund: Introduction to Governmental and Not-for-profit Accounting Joseph R. Razek, Gordon A. Hosch, Martin Ives, 2000 For use in Governmental Accounting and Public Budgeting courses. Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections which may be covered as separate units. Now includes a print update on GASB 34, packaged with the text. |
| accounting for agency fund: Implementing Accrual Accounting in the Public Sector Ms.Suzanne Flynn, Delphine Moretti, Joe Cavanagh, 2016-09-15 This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports. |
| accounting for agency fund: Governmental Accounting, Auditing, and Financial Reporting National Committee on Governmental Accounting, 1975 |
| accounting for agency fund: Manual of Teachers College Accounting Edward Vieuxtemps Miles, 1940 |
| accounting for agency fund: Managing Public Money Great Britain. Treasury, 2007 Dated October 2007. The publication is effective from October 2007, when it replaces Government accounting. Annexes to this document may be viewed at www.hm-treasury.gov.uk |
| accounting for agency fund: Accounting Principles and Standards for Federal Agencies United States. General Accounting Office, 1978 |
| accounting for agency fund: Fund Accounting; Theory and Practice Edward S. Lynn, Robert J. Freeman, 1974 |
| accounting for agency fund: Financial Accounting for Local and State School Systems , 1981 |
| accounting for agency fund: Advanced Accounting Debra C. Jeter, Paul K. Chaney, 2019-01-30 Advanced Accounting delivers an in-depth, comprehensive introduction to advanced accounting theory and application, using actual business examples and relevant news stories to demonstrate how core principles translate into real-world business scenarios. Clearly defined and logically organized Learning Objectives aid in student comprehension, while highlighted Related Concepts illustrate how individual concepts fit into the larger picture. Short answer questions throughout the chapter allow students to test their knowledge before reaching the more in-depth end-of-chapter questions, promoting a deeper understanding of both technical and conceptual aspects of the field. Written by active accounting researchers, this text brings clarity and flexibility to the central ideas underlying business combinations, consolidated financial statements, foreign currency transactions, partnerships, non-profit accounting and more. This new Seventh Edition has been updated to reflect the latest changes to FASB and GASB standards, allowing students to build a skill set based on up-to-date practices. With a student-oriented pedagogy designed to enhance comprehension, promote engagement, and build real-world understanding, this user-friendly book provides an essential foundation in current advanced accounting methods and standards. |
| accounting for agency fund: Ebook: Essentials of Accounting for Governmental and Not-for-Profit Organizations Paul Copley, 2014-10-16 Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet. |
| accounting for agency fund: Wiley CPA Exam Review 2011, Financial Accounting and Reporting Patrick R. Delaney, O. Ray Whittington, 2010-10-05 This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material. |
| accounting for agency fund: Financial and Managerial Accounting for School Administrators R. E. Everett, Raymond L. Lows, Donald R. Johnson, 2003-08-21 Widely acknowledged as the most respected reference on school accounting, this book offers clear, detailed explanations of financial accounting and reporting as they apply to school system fund structures. Whether they are new to the field or have a background in accounting, school business officials will turn to this comprehensive book again and again for information on topics such as revenue and expenditure accounting, special revenue funds, capital projects funds, trust and agency funds, internal cash control, auditing, and using accounting information to measure fiscal health. Designed as a graduate-level textbook, the book is also a valuable resource for in-service programs. |
| accounting for agency fund: Accounting for Governmental and Nonprofit Entities Leon Edwards Hay, 1980 |
| accounting for agency fund: Governmental Accounting Made Easy Warren Ruppel, 2004-10-19 Read, interpret, and analyze governmental financial statements–Governmental Accounting Made Easy explains it all Clearly explaining how to read and analyze the financial statements of governments and governmental organizations, Governmental Accounting Made Easy assists you-accountant or not-to interpret governmental financial statements. This easy-to-understand book guides the reader in understanding how these individual topics come together to form a whole, under the Governmental Accounting Standards Board 34 (GASB 34) financial reporting model. This indispensable resource covers Basic accounting concepts underlying governmental accounting and financial reporting Basic financial statements prepared for a government, including government-wide and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Future issues impacting governmental accounting and financial reporting Expert advice from Warren Ruppel, author of Wiley GAAP for Governments 2009 Providing a simplified background and discussion of a broad range of governmental accounting topics, Governmental Accounting Made Easy authoritatively and thoroughly guides you through every aspect of governmental accounting and financial reporting. |
| accounting for agency fund: Financial Accounting for School Administrators Ronald E. Everett, Donald R. Johnson, Bernard W. Madden, 2012-05-18 An update to Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators and Principals, this book and CD includes current best practices, GASB pronouncements, and web-based applications. It also provides school administrators with important accounting background, technique, and applications in the school environment and demonstrates the overall binding effect accounting has on all of the tasks and functions performed by school administrators. Knowledge about accounting and accounting skills pervades all aspects of the day-to-day operation of a school and school district. The proper day-to-day operation of the schools and quality planning and decision-making cannot realistically take place unless administrators and board members have an understanding of school fund accounting. The present and the future will see the need for both financial and managerial accounting. One type will not overshadow the other. Both will continue to evolve and develop to satisfy the needs of society and the education community. Financial and managerial accounting together can be thought of as the process that gathers, produces, organizes, and presents information that can be consumed by a wide variety of users for the purpose of keeping an organization operating, growing, improving, and changing. This book and CD will be useful to superintendents, school business managers, and principals. |
| accounting for agency fund: Governmental and Nonprofit Accounting Robert J. Freeman, Craig D. Shoulders, 2000 Governmental and Nonprofit Accounting, Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB Statement 34. Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting. |
| accounting for agency fund: Government and Not-for-Profit Accounting Michael H. Granof, Saleha B. Khumawala, Thad D. Calabrese, Daniel L. Smith, 2016-08-22 This text is an unbound, three hole punched version. Government and Not-for-Profit Accounting, 7th Edition by Michael Granof, Saleha Khumawala, Thad Calabrese, and Daniel Smith makes students aware of the dynamism of government and not-for-profit accounting and of the intellectual challenges that it presents. Not only does the 7th edition keep students informed of current accounting and reporting standards and practices, but it also ensures that they are aware of the reasons behind them, their strengths and limitations, and possible alternatives. |
| accounting for agency fund: Governmental Gaap Guide Michael A. Crawford, D. Scot Loyd, 2008-11 |
| accounting for agency fund: Combined Statement of Receipts, Expenditures and Balances of the United States Government United States. Department of the Treasury. Bureau of Government Financial Operations, 1959 |
| accounting for agency fund: Treasury Fiscal Requirements Manual for Guidance of Departments and Agencies United States. Department of the Treasury. Bureau of Government Financial Operations, 1981 |
| accounting for agency fund: Wiley GAAP for Governments 2019 Warren Ruppel, 2019-12-05 The authoritative guide to governmental GAAP compliance, fully updated for 2019 Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application guide for professional users, this comprehensive resource provides expert coverage of all significant developments to governmental accounting principles over the previous year. Focusing on practical application, this essential guide provides detailed information on all relevant areas of GAAP including general and special revenue funds, capital project funds and debt service funds, derivative instruments, and many more. This book incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) as well as proposed new statements or interpretations currently outstanding and relevant information on the GASB agenda for the upcoming year. Governmental accounting standards are continuously evolving, and practitioners must stay up to date with the latest changes if compliance is to be maintained. This invaluable guide offers in-depth guidance on GAAP standards, interpretation, applications, and procedures to help you: Keep pace with the latest accounting pronouncements Ensure compliance with all GAAP-required disclosure guidelines Understand how GAAP applies to school districts, public institutions, and individual pension plans Strengthen understanding of material with flowcharts, diagrams, and charts This efficiently organized guide enables users to locate, understand, and apply relevant information with ease. Wiley GAAP for Governments 2019 provides financial reporters with expert guidance and up-to-date information required to ensure compliance and lighten the workload. Highly regarded for its efficient and accurate coverage of material, this book is the definitive reference for financial professionals. |
| accounting for agency fund: Wiley GAAP for Governments 2018 Warren Ruppel, 2018-09-05 Discover the best practical application guide for those looking to satisfy governmental GAAP compliance rules Wiley GAAP for Governments 2018 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. It is a thorough, reliable reference that financial professionals will consistently keep on their desks rather to refer to in their daily work. More and more governmental accounting standards, in growing complexity, continue to be issued. This reliable book, which guides preparers through the complexity of preparation and implementation of the relevant changes, is an industry favorite for its accessibility, completeness, and relevance, helping readers every year achieve and maintain compliance with minimal burden. Up-to-date, insightful, and practical implementation information about new accounting pronouncements Coverage of public educational institutions, public authorities and individual pension plans financial statements, which is not provided by competing books Contains a disclosure checklist for financial statements of governmental entities that will enable preparers to ensure all disclosures required by GAAP for governments have been made Utilizes flowcharts, diagrams, and charts to help facilitate the user's understanding of the material Written as a practical application guide instead of an academic reference Don’t wait until it’s time to start calculating and filing, get a jump-start on the new year with all of the latest developments in governmental GAAP with the new edition of the number one guide, Wiley GAAP for Governments 2018: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments, 2nd Edition. |
| accounting for agency fund: Federal Evaluations , Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies. |
| accounting for agency fund: Federal Program Evaluations , 1982 Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies. |
| accounting for agency fund: Update to the ... Catalog of Federal Domestic Assistance , |
| accounting for agency fund: Wiley GAAP for Governments 2020 Warren Ruppel, 2020-08-18 A comprehensive guide to the accounting and financial reporting principles used by state and local governments As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource. Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information. Practitioners will find that the book offers: Coverage of financial statements for school districts, public authorities, and pension plans Timely information about implementing accounting updates Content that stands as an application guide for practitioners Checklist for preparers to help ensure that all required disclosures are completed This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities. |
| accounting for agency fund: Audit and Accounting Guide AICPA, 2018-07-11 With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more. |
| accounting for agency fund: Public Budgeting Systems Robert D. Lee Jr., Ronald W. Johnson, Philip G. Joyce, 2009-11-09 A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making. |
| accounting for agency fund: Combined Statement of Receipts, Expenditures and Balances of the United States Government United States. Department of the Treasury. Bureau of Accounts, United States. Department of the Treasury. Division of Bookkeeping and Warrants, 1961 |
| accounting for agency fund: Treasury Combined Statement of Receipts, Expenditures, and Balances of the United States Government for the Fiscal Year Ended ... , 1960 |
| accounting for agency fund: Handbook of Public Budgeting Jack Rabin, 1992-02-26 The Handbook is organized around two major themes: the budget process and budgeting fundamentals. Each chapter is a bibliographical treatise providing an in-depth overview of a major subfield of the disciple. The first section of the volume, on the budget process, presents background theories, histo |
| accounting for agency fund: Municipal Accounting and Auditing National Committee on Governmental Accounting, 1951 |
| accounting for agency fund: Federal Accounting Handbook Cornelius E. Tierney, Edward F. Kearney, Roldan Fernandez, Jeffrey W. Green, Kearney & Company, 2007-01-29 Now in a second edition, Federal Accounting Handbook is the handbook that every financial federal employee can use, covering all of the recent revisions including new FASAB standards and how Congress wants the intent and objectives of the Sarbanes-Oxley Act to be implemented by federal departments and agencies. Written for both the professional and the non-professional, this handbook equips you with the what, why, when, and how of federal financial management, |
| accounting for agency fund: Handbook of Governmental Accounting Frederic Bogui, 2008-12-19 Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of cont |
| accounting for agency fund: Circular United States. Office of Management and Budget, |
| accounting for agency fund: Wiley CPA Exam Review 2012, Financial Accounting and Reporting O. Ray Whittington, Patrick R. Delaney, 2011-12-06 Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. |
| accounting for agency fund: Instructions on Budget Execution United States. Office of Management and Budget, 1997 |
| accounting for agency fund: Wiley GAAP for Governments 2013 Warren Ruppel, 2013-01-29 The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2013 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2013 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves. |
| accounting for agency fund: Wiley CPA Exam Review 2009 Patrick R. Delaney, O. Ray Whittington, 2008-12-03 Contains all current AICPA content requirements in regulationUnique modular format-helps you zero in on areas that need work, organize your study program, and concentrate your effortsComprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes. |
| accounting for agency fund: Financial Management United States. General Accounting Office, 2001 |
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