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For more than 60 years, Accounting for Governmental & Nonprofit Entities has been
the leader in the market. It is a comprehensive governmental and not-for-profit
accounting text written for students who will be auditing and working in public and notfor-
profit sector entities. Originally published in 1951 and written by Professor R. M.
Mikesell, this book—and the many subsequent editions revised by Professors Leon
Hay, Earl Wilson, Susan Kattelus, Jacqueline Reck, and Suzanne Lowensohn—have
given generations of instructors and students a comprehensive knowledge of the specialized
accounting and financial reporting practices of governmental and not-for-profit
organizations, as well as an understanding of how those organizations can better meet
the information needs of a diverse set of financial statement users and decision makers.
The vision of these original authors continues to be reflected in this 17th edition, and
their strategy of providing a large and innovative set of instructional support materials
prepared and tested in the classroom by the authors continues to be a guiding principle
today. The current author team brings to this edition their extensive experience teaching
government and not-for-profit courses as well as insights gained from their professional
experience, scholarly writing, and professional activities. The result is a relevant and
accurate text that includes the most effective instructional tools.
Table of Contents
Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities
Part One: State and Local Governments
Chapter 2: Principles of Accounting and Financial Reporting for State and Local Governments