When I first began discussing the concept of a book on governmental accounting for nonaccountants, the publisher, John Wiley & Sons, Inc., asked a good question: “Who would be interested in a book on governmental accounting who is not an accountant?” The quick answers were obvious—bond underwriters and investors, lawyers, elected officials, financial and other managers working in government, labor unions, and so forth. On second thought, anyone who is impacted by a state or local government (this includes virtually everyone in the United States) might have an interest in understanding what at times seems like the overly complex and confusing world of governmental accounting
