Government Accounting Made Easy provides a simplified background and discussion of a broad range of governmental accounting topics. The book guides the reader in understanding how these individual topics come together to form a whole, under the new Governmental Accounting Standards Board 34 (GASB 34) financial reporting model. With the new model in place, the GASB has undertaken many new initiatives to address how many individual accounting matters are reported. The book shows how to read and analyze the financial statements of governments. The focus is on assisting non-accountants or accountants with little or no governmental accounting experience to be able to interpret what they read in governmental financial statements.