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Accounting for Governmental and Nonprofit Entities:
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Accounting for Governmental and Nonprofit Entities
by Reck, Jacqueline; Lowensohn, Suzanne; Wilson, EarlEdition: 16th
Format: Hardcover
Pub. Date: 2012-01-06
Publisher(s): MCG
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Summary
Accounting for Governmental and Nonprofit Entities provides users with extensive, accurate, and up-to-date coverage of accounting and financial reporting for government and not-for-profit organizations, in addition to information on governmental auditing and performance measurement. The textbook uses a unique dual-track approach to teaching governmental accounting and features two independent computerized government practice sets to enhance student learning.
Table of Contents
Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities
Part One: State and Local Governments
Chapter 2: Principles of Accounting and Financial Reporting for State and Local Governments
Chapter 3: Governmental Operating Statement Accounts; Budgetary Accounting
Chapter 4: Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
Chapter 5: Accounting for General Capital Assets and Capital Projects
Chapter 6: Accounting for General Long-term Liabilities and Debt Service
Chapter 7: Accounting for the Business-Type Activities of State and Local Governments
Chapter 8: Accounting for Fiduciary Activities—Agency and Trust Funds
Chapter 9: Financial Reporting of State and Local Governments
Part Two: Accountability for Public Funds
Chapter 10: Analysis of Governmental Financial Performance
Chapter 11: Auditing of Governmental and Not-for-Profit Organizations
Chapter 12: Budgeting and Performance Measurement
Part Three: Not-for-Profit Organizations and the Federal Government
Chapter 13: Accounting for Not-for-Profit Organizations
Chapter 14: Not-for-Profit Organizations—Regulatory, Taxation, and Performance Issues
Chapter 15: Accounting for Colleges and Universities
Chapter 16: Accounting for Health Care Organizations
Chapter 17: Accounting and Reporting for the Federal Government
Glossary
Governmental and Not-for-Profit Organizations
Index
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