Governmental and nonprofit accounting : theory and practice
Author(s)
Bibliographic Information
Governmental and nonprofit accounting : theory and practice
Pearson, c2011
9th ed
- : international ed
Available at 6 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
"Revised ninth edition to include GASB 54"
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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
by "Nielsen BookData"