Governmental and Nonprofit Accounting : Theory and Practice
ISBN: 9780136029519 | 0136029515
Edition: 9thFormat: Hardcover
Publisher: Prentice Hall
Pub. Date: 1/1/2009
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"This book provides students with a thorough basis for understanding the nature and logic behind all of the fund and non-fund accounts associated with governments. Through a clear progression of information, students first learn to master the fund accounting and financial reporting model and then learn how to derive the government-wide financial statements."--BOOK JACKET.
This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit a... MORE
This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit a... MORE
| Governmental and Nonprofit Accounting: Environment and Characteristics | |
| State and Local Government Accounting and Financial Reporting Model: The Foundation | |
| The General Fund and Special Revenue Funds | |
| Budgeting, Budgetary Accounting, and Budgetary Reporting | |
| Revenue Accounting Governmental Funds | |
| Expenditure Accounting Governmental Funds | |
| Captial Projects Funds | |
| Debt Service Funds | |
| General Capital Assets; General Long-Term Liabilities; Permanent Funds | |
| Enterprise Funds | |
| Internal Service Funds | |
| Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting | |
| Financial Reporting: The Basic Financial Statements and Required Supplementary Information | |
| Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations | |
| Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity | |
| Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach | |
| Accounting for Colleges and Universities | |
| Accounting for Health Care Organizations | |
| Federal Government Accounting | |
| Auditing Governments and Not-for-Profit Organizations | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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