Governmental and nonprofit accounting : theory and practice
Author(s)
Bibliographic Information
Governmental and nonprofit accounting : theory and practice
Prentice-Hall, c1993
4th ed
Available at 16 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"