Governmental and nonprofit accounting : theory and practice
著者
書誌事項
Governmental and nonprofit accounting : theory and practice
Prentice-Hall, c1993
4th ed
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注記
Includes index
内容説明・目次
内容説明
An authoritative book in the field of governmental nonprofit accounting which has been streamlined into twenty chapters in this new edition. The text features the GASB-proposed approaches for implementing statement 11 and includes a complete update of GASB statement 11 and 14.
目次
- Governmental and nonprofit accounting - environmental and characteristics
- state and local government accounting - environment, objectives and principles
- budgeting, budgetary accounting and budgetary reporting
- general and special revenue funds
- revenue accounting - governmental funds
- expenditure accounting - governmental funds
- capital projects funds
- debt service funds
- general fixed assets
- general long-term debt
- introduction to interfund-account group accounting
- measurement focus and basis of accounting (MFBA) government funds
- trust and agency (fiduciary) funds
- internal service funds
- enterprise funds
- summary of interfund-account group accounting
- financial reporting
- contemporary issues
- federal government accounting
- accounting for health care organizations
- accounting for colleges and universities
- accounting for voluntary health and welfare and other nonprofit organizations
- auditing.
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