Government and not-for-profit accounting : concepts and practices

著者

書誌事項

Government and not-for-profit accounting : concepts and practices

Michael H. Granof, Saleha B. Khumawala

John Wiley & Sons, c2011

5th ed

  • : cloth

大学図書館所蔵 件 / 全18件

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Known for its accessible writing style and concept-based presentation, this book arms accountants with critical information that accountants will be able to apply throughout their careers. New coauthor Saleha Khumawala brings a fresh voice to make the content even more engaging in the new edition. Emphasis is placed on real world applications to clearly demonstrate the relevance of the material. New chapters are included on health care organizations and colleges and universities. In addition, numerous new examples are integrated throughout the chapters with new CAFR references to give accountants a stronger grasp of the concepts.

目次

Chapter 1 The Government and Not-for-Profit Environment. Chapter 2 Fund Accounting. Chapter 3 Issues of Budgeting and Control. Chapter 4 Recognizing Revenues in Governmental Funds. Chapter 5 Recognizing Expenditures in Governmental Funds. Chapter 6 Accounting for Capital Projects and Debt Service. Chapter 7 Capital Assets and Investments in Marketable Securities. Chapter 8 Long-Term Obligations. Chapter 9 Business-Type Activities. Chapter 10 Fiduciary Funds and Permanent Funds. Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis. Chapter 12 Not-for-Profit Organizations. Chapter 13 Colleges and Universities. Chapter 14 Health Care Providers. Chapter 15 Managing for Results. Chapter 16 Auditing Governments and Not-for-Profit Organizations. Chapter 17 Federal Government Accounting. Glossary. Value Tables. Index.

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