Accounting for governmental and nonprofit entities

書誌事項

Accounting for governmental and nonprofit entities

Earl R. Wilson, Leon E. Hay, Susan C. Kattellus

Irwin/McGraw-Hill, c1999

11th ed

大学図書館所蔵 件 / 10

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

This 11th edition of the text contains up-to-date coverage of all facets of accounting for governmental and non-profit accounting. It is designed for readers concerned with the design and interpretation of financial statements and financial reports.

目次

  • Financial reporting for governmental and non-profit entities
  • principles of accounting and financial reporting for state and local governments
  • general funds and special revenue funds - budgetary accounting, classification of revenues and expenditures
  • funeral funds and special revenue funds - illustrative transactions and financial statements
  • accounting for general fixed assets and capital projects
  • accounting for general long-term debt and debt service
  • accounting for the business-type activities of state and local governments
  • accounting for fiduciary activities-agency funds and cash and investment pools
  • accounting for fiduciary activities - trust funds and pension funds
  • review and financial reporting of state and local governments
  • analysis of governmental and non-profit organisations
  • accounting and reporting for federal government agencies
  • budgeting and cost determination
  • planning and control of cash and investments
  • accounting for non-profit organisations
  • non-profit organisations-regulatory and taxation issues
  • accounting for colleges and universities
  • accounting for health care organisations. Glossary
  • list of organisations.

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