Governmental and nonprofit accounting : theory and practice
著者
書誌事項
Governmental and nonprofit accounting : theory and practice
Pearson, c2011
9th ed
- : international ed
大学図書館所蔵 全6件
注記
"Revised ninth edition to include GASB 54"
Includes index
内容説明・目次
内容説明
This comprehensive textbook is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.
The updated ninth edition now includes information on new GASB Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions.
目次
- Chapter 1: Governmental and Nonprofit Accounting-Environment and Characteristics Chapter 2: State and Local Government Accounting and Financial Reporting Model-The Foundation Chapter 3: The General Fund and Special Revenue Funds Chapter 4: Budgeting, Budgetary Accounting, and Budgetary Reporting Chapter 5: Revenue Accounting-Governmental Funds Chapter 6: Expenditure Accounting-Governmental Funds Chapter 7: Capital Projects Funds Chapter 8: Debt Service Funds Chapter 9: General Capital Assets
- General Long-Term Liabilities
- Permanent Funds-Introduction to Interfund-GCA-GLTL Accounting Chapter 10: Enterprise Funds Chapter 11: Internal Service Funds Chapter 12: Trust and Agency (Fiduciary) Funds Summary of Interfund-GCA-GLTL Accounting Chapter 13: Financial Reporting-The Basic Financial Statements and Required Supplementary Information Chapter 14: Financial Reporting Deriving Government-Wide Financial Statements and Required Reconciliations Chapter 15: Financial Reporting-The Comprehensive Annual Financial Report and the Financial Reporting Entity Chapter 16: Non-SLG Not-for-Profit Organizations-SFAS 116 and 117 Approach Chapter 17: Accounting for Colleges and Universities Chapter 18: Accounting for Health Care Organizations Chapter 19: Federal Government Accounting Chapter 20: Auditing Governments and Not-for-Profit Organizations
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