Governmental and nonprofit accounting : theory and practice
著者
書誌事項
Governmental and nonprofit accounting : theory and practice
（Prentice-Hall series in accounting）
Prentice Hall, 1996
5th ed
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注記
Includes index
内容説明・目次
内容説明
This introduction to accounting and financial reporting for state and local governments and nonprofit organizations offers a balance between theory and practice. The fifth edition updates content to reflect final pronouncements of the GASB (Governmental Accounting Standards Board) and significant exposure drafts.
目次
- 1. Governmental and Nonprofit Accounting: Environment and Characteristics. I. STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING. 2. State and Local Government Accounting: Environment, Objectives, and Principles. 3. Budgeting, Budgetary Accounting, and Budgetary Reporting. 4. General and Special Revenue Funds. 5. Revenue Accounting -- Governmental Funds. 6. Expenditure Accounting -- Governmental Funds. 7. Capital Projects Funds. 8. Debt Service Funds. 9. General Fixed Assets
- General Long-Term Debt: Introduction to Interfund-Account Group Accounting. 10. Measurement Focus and Bias of Accounting (MFBA) --Governmental Funds. 11. Trust and Agency (Fiduciary) Funds. 12. Internal Service Funds. 13. Enterprise Funds: Summary of Interfund-Account Group Accounting. 14. Financial Reporting. 15. Contemporary Issues. II. FEDERAL AND NONPROFIT ORGANIZATION ACCOUNTING AND REPORTING. 16. Federal Government Accounting. 17. Accounting for Voluntary Health and Welfare and Other Nonprofit Organizations. 18. Accounting for Health Care Organizations. 19. Accounting for Colleges and Universities. III. PUBLIC SECTOR AUDITING. 20. Auditing. Index.
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