Governmental and Nonprofit Accounting

Pearson New International Edition

Häftad, Engelska, 2013

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Beskrivning

For accounting students enrolled in a governmental and nonprofit accounting course. 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.

Produktinformation

Utgivningsdatum:2013-11-01
Mått:216 x 278 x 28 mm
Vikt:1 632 g
Format:Häftad
Språk:Engelska
Antal sidor:776
Upplaga:10
Förlag:Pearson Education
ISBN:9781292040080

Utforska kategorier

Innehållsförteckning

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