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

書誌事項

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

Paul A. Copley, John H. Engstrom

McGraw-Hill, c2007

8th 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

Copley and Engstrom's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 8e is best suited for those professors whose objective is to provide more concise coverage than is available in larger texts as well as for those professors whose objective is to prepare accounting majors for the uniform CPA Examination in the areas of state and local governmental accounting, accounting for not-for-profit organizations, governmental auditing, and taxation of exempt entities. This edition incorporates all of the FASB, GASB, and AICPA pronouncements passed since the last edition.

目次

Contents in Brief Preface1Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations2Overview of Financial Reporting for State and Local Governments3Budgetary Accounting for the General and Special Revenue Funds4Accounting for the General and Special Revenue Funds5Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent6Proprietary Funds7Fiduciary (Trust) Funds, Interfund Transactions8Governmentwide Statements, Fixed Assets, Long-Term Debt9Accounting for Special-Purpose Entities, Including Public Colleges and Universities10Accounting for Private Not-for-Profit Organizations11College and University Accounting---Private Institutions12Accounting for Hospitals and Other Health Care Providers13Auditing, Tax-Exempt Organizations, and Evaluating PerformanceGlossary: Governmental and Not-for-Profit Accounting TerminologyIndex

「Nielsen BookData」 より

詳細情報

ページトップへ