Governmental and nonprofit accounting : theory and practice
著者
書誌事項
Governmental and nonprofit accounting : theory and practice
（Charles T. Horngren series in accounting）
Prentice Hall, c1999
6th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting. Governmental and Nonprofit Accounting, Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides students with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables students to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups.
目次
- 1. Governmental and Nonprofit Accounting : Environment and Characteristics. 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. Trust and Agency (Fiduciary) Funds. 11. Internal Service Funds. 12. Enterprise Funds: Summary of Interfund-Account Group Accounting. 13. Financial Reporting: The CAFR and GPFS. 14. Financial Accounting and Reporting: Complex Reporting: Entities and Non-GAAP Bases of Accounting. 15. Contemporary Issues. 16. Accounting for Colleges and Universities. 17. Accounting for Health Care Organizations. 18. Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach. 19. Federal Government Accounting. 20. Auditing.
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