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9780470087343

Government and Not-for-Profit Accounting: Concepts and Practices, 4th Edition

by
  • ISBN13:

    9780470087343

  • ISBN10:

    047008734X

  • Edition: 4th
  • Format: Hardcover
  • Copyright: 2007-01-01
  • Publisher: WILEY
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List Price: $251.35

Summary

Unlike other accounting books in the field, this one is directed for both potential users and preparers of financial reports. It presents a fresh look at the unique features of governmental and not-for-profit accounting while focusing on planning, control and performance evaluation. Readers will develop a firm grasp of the theory underlying current practice so they can quickly acquire the skills required of professional accountants and auditors.

Table of Contents

The Government and Not-for-Profit Environment
Fund Accounting
Issues of Budgeting and Control
Recognizing Revenues in Governmental Funds
Recognizing Expenditures in Governmental Funds
Accounting For Capital Projects and Debt Service
Capital Assets and Investments in Marketable Securities
Long-Term Obligations
Business-Type Activities
Fiduciary Funds and Permanent Funds
Issues of Reporting, Disclosure, and Financial Analysis
Not-For-Profit Organizations
Health Care Providers and Colleges and Universities
Managing For Results
Auditing Governments and Not-for-Profit Organizations
Federal Government Accounting
Glossary
Value Tables
Index
Table of Contents provided by Publisher. All Rights Reserved.

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