Introduction to Governmental and Non-for-Profit Accounting
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This basic-level textbook introduces accounting, largely in the context of U.S. governmental organizations, but including discussions of non-for-profit organizations and health care service providers. Topics include the budgetary process, the governmental fund accounting cycle, the preparation of financial statements, and analysis of financial statements. Annotation (c)2003 Book News, Inc., Portland, OR
Ch. 1Governmental and not-for-profit accounting environment and characteristics1Ch. 2The use of funds in governmental accounting16Ch. 3The budgetary process62Ch. 4The governmental fund accounting cycle : an introduction to general and special revenue funds115Ch. 5The governmental fund accounting cycle : general and special revenue funds - special problems and permanent funds156Ch. 6The governmental fund accounting cycle : debt service funds and capital projects funds224Ch. 7The governmental fund accounting cycle : proprietary-type funds271Ch. 8The governmental fund accounting cycle : fiduciary funds and special assessment accounting307Ch. 9Reporting principles and preparation of fund financial statements363Ch. 10Government-wide financial statements421Ch. 11Federal government accounting and reporting464Ch. 12Accounting for not-for-profit organizations496Ch. 13Accounting for health care organizations550Ch. 14Analysis of financial statements and financial condition601Ch. 15Fundamentals of accounting642
