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9780471230090

Government and Not-for-Profit Accounting: Concepts and Practices, 3rd Edition

by
  • ISBN13:

    9780471230090

  • ISBN10:

    047123009X

  • Edition: 3rd
  • Format: Hardcover
  • Copyright: 2004-04-01
  • Publisher: Wiley
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List Price: $201.65

Summary

Revised and updated, Granof's Third Edition incorporates the latest GASB pronouncements and takes a fresh look at the unique features of governmental and not-for-profit accounting. This text will help you develop a firm grasp of the theory underlying current practice, so you can quickly acquire the skills required of professional accountants and auditors. Throughout, the emphasis is on the significance of reported information and how to interpret and analyze accounting information.

Table of Contents

Preface.
About the Author.
Chapter 1. The Government and Not-for-Profit Environment.
Chapter 2. Fund Accounting.
Chapter 3. Issues of Budgeting and Control.
Chapter 4. Recognizing Revenues in Governmental Funds.
Chapter 5. Recognizing Expenditures in Governmental Funds.
Chapter 6. Accounting for Capital Projects and Debt Service.
Chapter 7. Long-lived Assets and Investments in Marketable Securities.
Chapter 8. Long-Term Obligations.
Chapter 9. Business-Type Activities.
Chapter 10. Fiduciary Funds and Permanent Funds.
Chapter 11. Issues of Reporting, Disclosure, and Financial Analysis.
Chapter 12. Other Not-for-Profit Organizations.
Chapter 13. Using Cost Information to Manage and Control.
Chapter 14. Managing for Results.
Chapter 15. Auditing Governments and Not-for-Profit Organizations.
Chapter 16. Federal Government Accounting.
Glossary.
Index.
 

Supplemental Materials

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