Governmental and nonprofit accounting : theory and practice

著者

書誌事項

Governmental and nonprofit accounting : theory and practice

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

Pearson, c2013

10th ed

  • : international ed

大学図書館所蔵 件 / 全11件

この図書・雑誌をさがす

注記

Previous ed.: c2011

Includes index

内容説明・目次

巻冊次

ISBN 9780132751261

内容説明

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

  • 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 Accounting for Colleges and Universities CHAPTER 17 Accounting for Health Care Organizations CHAPTER 18 Federal Government Accounting Index
巻冊次

: international ed ISBN 9780133083767

内容説明

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

  • 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 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 Index

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