Governmental and Nonprofit Accounting Theory and Practice, Update

by Freeman, Robert J.; Shoulders, Craig D.; Allison, Gregory S.; Patton, Terry K.; Smith, Jr., G. Robert

• ISBN13: 9780132552721
• ISBN10: 0132552728
• Edition: 9th
• Format: Hardcover
• Copyright: 2010-06-29
• Publisher: Prentice Hall

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 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; Capital Projects Funds; Debt Service Funds; General Capital Assets; General Long-Term Liabilities; Permanent Funds-Introduction to Interfund-GCA-GLTL Accounting; 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 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

Chapter 1: Governmental and Nonprofit Accounting—Environment and Characteristics
Chapter 2: State and Local Government Accounting and Financial Reporting Model—The Foundation
Chapter 3: The General Fund and Special Revenue Funds
Chapter 4: Budgeting, Budgetary Accounting, and Budgetary Reporting
Chapter 5: Revenue Accounting—Governmental Funds
Chapter 6: Expenditure Accounting—Governmental Funds
Chapter 7: Capital Projects Funds
Chapter 8: Debt Service Funds
Chapter 9: General Capital Assets; General Long-Term Liabilities; Permanent Funds—Introduction to Interfund-GCA-GLTL Accounting
Chapter 10: Enterprise Funds
Chapter 11: Internal Service Funds
Chapter 12: Trust and Agency (Fiduciary) Funds Summary of Interfund-GCA-GLTL Accounting
Chapter 13: Financial Reporting—The Basic Financial Statements and Required Supplementary Information
Chapter 14: Financial Reporting Deriving Government—Wide Financial Statements and Required Reconciliations
Chapter 15: Financial Reporting—The Comprehensive Annual Financial Report and the Financial Reporting Entity
Chapter 16: Non-SLG Not-for-Profit Organizations—SFAS 116 and 117 Approach
Chapter 17: Accounting for Colleges and Universities
Chapter 18: Accounting for Health Care Organizations
Chapter 19: Federal Government Accounting
Chapter 20: Auditing Governments and Not-for-Profit Organizations