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