Essentials of accounting for governmental and not-for-profit organizations

著者

書誌事項

Essentials of accounting for governmental and not-for-profit organizations

John H. Engstrom, Leon E. Hay

Irwin/McGraw-Hill, c1999

5th ed

大学図書館所蔵 件 / 全14件

この図書・雑誌をさがす

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Designed to provide less detailed coverage than available in larger texts, this volume aims to prepare accounting students for the Uniform CPA examination. This fifth edition of the text incorporates the FASB and GASB pronouncements passed since the previous edition.

目次

  • Introduction to accounting and financial reporting for governmental and not-for-profit organisations. General and special revenue funds -budgetary accounting
  • general funds and special revenue funds -illustrative transactions and financial statements
  • capital projects funds and general long term debt account group
  • debt service funds and the general fixed asset account group
  • proprietary funds
  • fiduciary funds
  • interfund transaction - governmental financial reporting -analysis of financial statements
  • accounting for the federal government
  • accounting for not-for-profit organisations
  • accounting for hospitals and other healthcare providers
  • college and university accounting - private institutions
  • college and university accounting -public institutions
  • auditing of governmental and not-for-profit organisations.

「Nielsen BookData」 より

詳細情報

ページトップへ