9780130264695

Governmental and Nonprofit Accounting: Theory and Practice

by ;
  • ISBN13:

    9780130264695

  • ISBN10:

    0130264695

  • Edition: 6th
  • Format: Hardcover
  • Copyright: 11/1/1999
  • Publisher: Prentice Hall
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Summary

Governmental and Nonprofit Accounting, Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB Statement 34. Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.

Table of Contents

Preface xxiii
Governmental and Nonprofit Accounting Environment and Characteristics
1(21)
PART I: STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING
State and Local Government Accounting Environment, Objectives, and Principles
22(48)
Budgeting, Budgetary Accounting, and Budgetary Reporting
70(42)
General and Special Revenue Funds
112(57)
Revenue Accounting---Governmental Funds
169(43)
Expenditure Accounting---Governmental Funds
212(54)
Capital Projects Funds
266(44)
Debt Service Funds
310(39)
General Fixed Assets; General Long-Term Debt Introduction to Interfund-Account Group Accounting
349(45)
Trust and Agency (Fiduciary) Funds
394(33)
Internal Service Funds
427(32)
Enterprise Funds Summary of Interfund-Account Group Accounting
459(46)
Financial Reporting: The CAFR and GPFS
505(37)
Financial Accounting and Reporting Complex Reporting Entities and Non-GAAP Bases of Accounting
542(38)
The New Government Reporting Model: GASB Statement 34
580(47)
PART II: FEDERAL AND NONPROFIT ORGANIZATION ACCOUNTING AND REPORTING
Accounting for Colleges and Universities
627(51)
Accounting for Health Care Organizations
678(36)
Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach
714(44)
Federal Government Accounting
758(38)
PART III: PUBLIC SECTOR AUDITING
Auditing
796(43)
Index 839

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