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Governmental and Nonprofit Accounting : Theory and Practice,9780136029519

Governmental and Nonprofit Accounting : Theory and Practice

by ; ; ; ;
Edition:
9th
ISBN13:

9780136029519

ISBN10:
0136029515
Format:
Hardcover
Pub. Date:
1/1/2009
Publisher(s):
Prentice Hall
List Price: $206.66

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Summary

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam. Governmental and non-profit accounting concepts, principles, and practices. For accountants who need an up-to-date textbook covering state and local government, federal government, and not-for-profit organization accounting

Table of Contents

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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