Government and not-for-profit accounting : concepts and practices
著者
書誌事項
Government and not-for-profit accounting : concepts and practices
Wiley, c2013
6th ed
- : cloth
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注記
Includes index
内容説明・目次
内容説明
The new edition of this textbook provides updates for the newest standards, along with additional projects for users to complete using Sage Software. Examples and data are updated throughout the text, and new discussion questions have been added to the end of each chapter.
目次
Chapter 1The Government and Not-for-Profit Environment 1
Chapter 2 Fund Accounting 36
Chapter 3 Issues of Budgeting and Control 89
Chapter 4 Recognizing Revenues in Governmental Funds 133
Chapter 5 Recognizing Expenditures in Governmental Funds 180
Chapter 6 Accounting for Capital Projects and Debt Service 228
Chapter 7 Capital Assets and Investments in Marketable Securities 272
Chapter 8 Long-Term Obligations 309
Chapter 9 Business-Type Activities 348
Chapter 10 Fiduciary Funds and Permanent Funds 402
Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis 464
Chapter 12 Not-for-Profit Organizations 515
Chapter 13 Colleges and Universities 576
Chapter 14 Health Care Providers 611
Chapter 15 Managing for Results 641
Chapter 16 Auditing Governments and Not-for-Profit Organizations 682
Chapter 17 Federal Government Accounting 722
Glossary 775
Value Tables 793
Index 801
「Nielsen BookData」 より
