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Essentials of Accounting for Governmental and Not-for-Profit Organizations

by: ENGSTROM J

Essentials of Accounting for Governmental and Not-for-Profit Organizations

by: ENGSTROM J

ISBN 13:
9780072411720
ISBN 10:
0072411724
Edition: 6th
Format: Paperback
Copyright: 12/01/2000
Publisher: MCGRAW HILL PUBL CO
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Essentials of Accounting for Governmental and Not-for-Profit Organizations

Essentials of Accounting for Governmental and Not-for-Profit Organizations

9780072411720

0072411724

Table of Contents

2. Overview of Financial Reporting for State and Local Governments

3. Budgetary Accounting for the General and Special Revenue Funds; Accounting for Nonexchange Transactions

4. Accounting for General and Special Revenue Funds

5. Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent

6. Proprietary Funds

7. Fiduciary Funds

8. Government-Wide Statements; Fixed Assets; Long-Term Debt

9. Analysis of Governmental Financial Statements; GASB Accounting for Special Purpose Entities; Accounting for Public Institutions of Higher Education

10. Accounting for Not-for-Profit Organizations

11. College and University Accounting-- Private Institutions

12. Accounting for Hospitals and Other Health-Care Providers

13. Auditing; Tax Issues Related to Exempt Entities; Service Efforts and Accomplishments

Supplemental Materials