Governmental and Nonprofit Accounting: Theory and Practice
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
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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
Ch. 1 Governmental and Nonprofit Accounting: Environment and Characteristics 1Ch. 2 State and Local Government Accounting and Financial Reporting Model: The Foundation 32Ch. 3 The General Fund and Special Revenue Funds 69Ch. 4 Budgeting, Budgetary Accounting, and Budgetary Reporting 119Ch. 5 Revenue Accounting - Governmental Funds 173Ch. 6 Expenditure Accounting - Governmental Funds 220Ch. 7 Capital Projects Funds 262Ch. 8 Debt Service Funds 301Ch. 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting 342Ch. 10 Enterprise Funds 389Ch. 11 Internal Service Funds 438Ch. 12 Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting 470Ch. 13 Financial Reporting: The Basic Financial Statements and Required Supplementary Information 506Ch. 14 Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations 555Ch. 15 Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity 611Ch. 16 Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach 644Ch. 17 Accounting for Colleges and Universities 683Ch. 18 Accounting for Health Care Organizations 721Ch. 19 Federal Government Accounting 751Ch. 20 Auditing Governments and Not-for-Profit Organizations 788Index 831
