Accounting for Governmental and Nonprofit Entities

by Wilson, Earl; Reck, Jacqueline; Kattelus, Susan

• ISBN13: 9780073379609
• ISBN10: 0073379603
• Edition: 15th
• Format: Hardcover
• Copyright: 2009-03-09
• Publisher: McGraw-Hill/Irwin

Summary

The 15th edition of Accounting for Governmental and Nonprofit Entities is a comprehensive governmental and not-for-profit accounting text that balances concepts and procedures written by accounting professors engaged with professional for students who will be auditing and working in public and not-for-profit sector entities. This market leading text brings instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organization, and how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers. With the extensive experience of the current author team comes along a relevant and accurate new edition as well as instructor tools.

Table of Contents

Financial Reporting for Governmental and Not-for-Profit Entities

State and Local Governments

Principles of Accounting and Financial Reporting for State and Local Governments

Governmental Operating Statement Accounts: Budgetary Accounting

Accounting for Governmental Operating Activities n++ Illustrative Transactions and financial Statements

Accounting for General Capital Assets and Capital Projects

Accounting for General Long-Term Liabilities and Debt Service

Accounting for the Business-Type Activities of State and Local Governments

Accounting for Fiduciary Activities n++ Agency and Trust Funds

Financial Reporting of State and Local Governments

Analysis of Governmental Financial Performance

Accountability for Public Funds

Accounting and Reporting for the Federal Government

Auditing of Governmental and Not-for-Profit Organizations

Budgeting and Performance Measurement

Not-For-Profit Organizations

Accounting for Not-for-Profit Organizations

Not-for-Profit Organizations n++ Regulatory, Taxation, and Performance Issues

Accounting for Colleges and Universities

Accounting for Health Care Organizations Glossary Governmental and Not-for-Profit Organizations

Index

Table of Contents provided by Publisher. All Rights Reserved.