Synopses & Reviews
Unlike other government and not-for-profit (NFP) books, this one is directed at potential users rather than preparers of financial reports. It demonstrates the significance of reported information and shows users (managers, investors, taxpayers, legislators, trustees) how to interpret and analyze accounting information.
Table of Contents
The Government and Not-for-Profit Environment.
Fund Accounting.
Issues of Budgeting and Control.
Recognizing Revenue in Governmental Funds.
Recognizing Expenditures in Governmental Funds.
Revenues and Expenditures in Other Not-for-Profit Organizations.
Accounting for Capital Projects and Debt Service.
Long-Lived Assets and Investments in Marketable Securities.
Long-Term Obligations.
Business-Type Activities.
Fiduciary Funds.
Issues of Reporting, Disclosure, and Financial Analysis.
Using Cost Information to Manage and Control.
Managing for Results.
Auditing Governments and Not-for-Profit Organizations.
Federal Government Accounting.
Glossary.
Value Tables.
Index.