The U.S. Government's Consolidated Financial Statements: A Primer for CPAs
The article offers U.S. accountants with information on the U.S. federal government's Consolidated Financial Statements (CFS). It explains several individual financial statements, including the Balance Sheet, the Statement of Operations and Changes in Net Position, and the Statement of Net Cost. It also discusses statements contained in CFS, namely, the Statement of Social Insurance and the Statement of Changes in Social Insurance Amounts.
School of Accountancy
Ewer, Sidney R. "The U.S. Government's Consolidated Financial Statements: A Primer for CPAs." The CPA Journal 83, no. 8 (2013): 16-28.