Governmental Accounting: 2026 Edition

by Steven M. Bragg

The accounting used by government entities is substantially different from the accounting used by for-profit organizations. This book describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the annual comprehensive financial report, budgetary reporting, and nonexchange transactions. In short, Governmental Accounting is an essential desk reference for the professional accountant.

407 pages, Kindle Edition

Published November 5, 2025

About the author

Steven Bragg is a former chief financial officer and controller, and author of 300+ business courses and 50 business books. To get away from the business world, he is also the trail running author of Run the Rockies, a PADI-certified Master Diver, an avid skier and mountain biker, and two-time president of the Colorado Mountain Club. He is also the author of the science fiction novels Under an Autumn Sun and Early Winter, the first two novels in The Auditors trilogy.