Accounting for governmental and nonprofit entities
著者
書誌事項
Accounting for governmental and nonprofit entities
Irwin/McGraw-Hill, c1999
11th ed
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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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