Governmental and nonprofit accounting : theory and practice

書誌事項

Governmental and nonprofit accounting : theory and practice

Robert J. Freeman ... [et al.]

(Pearson international edition)

Pearson Prentice Hall, Pearson Education International, c2009

9th ed

  • : pbk

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注記

Includes index

内容説明・目次

内容説明

For accounting students enrolled in a governmental and nonprofit accounting course. This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

目次

  • 1 Governmental and Nonprofit Accounting: Environment and Characteristics 2 State and Local Government Accounting and Financial Reporting Model: The Foundation 3 The General Fund and Special Revenue Funds 4 Budgeting, Budgetary Accounting, and Budgetary Reporting 5 Revenue Accounting-Governmental Funds 6 Expenditure Accounting-Governmental Funds 7 Captial Projects Funds 8 Debt Service Funds 9 General Capital Assets
  • General Long-Term Liabilities
  • Permanent Funds 10 Enterprise Funds 11 Internal Service Funds 12 Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting 13 Financial Reporting: The Basic Financial Statements and Required Supplementary Information 14 Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations 15 Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity 16 Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach 17 Accounting for Colleges and Universities 18 Accounting for Health Care Organizations 19 Federal Government Accounting 20 Auditing Governments and Not-for-Profit Organizations

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