Governmental and nonprofit accounting : theory and practice
Author(s)
Bibliographic Information
Governmental and nonprofit accounting : theory and practice
Prentice-Hall, c1993
4th ed
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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.
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