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 Education, c2018

11th ed

大学図書館所蔵 件 / 全1件

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注記

Other authors: Craig D. Shoulders, Dwayne N. McSwain, Robert B. Scott

内容説明・目次

内容説明

For courses in governmental and nonprofit accounting. A practice-approach that prepares you for professional government and nonprofit accounting Written through the eyes of the learner, Governmental and Nonprofit Accounting prepares you for professional government, not-?for-?profit accounting practice, and the CPA exam. This comprehensive, up-to-date textbook covers state and local government, federal government, and not-for-profit organization accounting, financial reporting, and auditing, and prepares you well for real-world practice. The 11th Edition emphasizes that what you learn in the accounting classroom should correlate highly with what you must understand and apply on the CPA exam and as professional accountants. Its updated content reflects recent changes that have had significant impact on the world of accounting today.

目次

  • Brief Contents Governmental and Nonprofit Accounting: Environment and Characteristics State and Local Government Accounting and Financial Reporting Model: The Foundation Budgeting, Budgetary Accounting, and Budgetary Reporting The General Fund and Special Revenue Funds Revenue Accounting - Governmental Funds Expenditure Accounting - Governmental Funds Capital Projects Funds Debt Service Funds General Capital Assets
  • General Long-Term Liabilities
  • Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting Enterprise Funds Internal Service Funds Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting Financial Reporting: The Basic Financial Statements and Required Supplementary Information Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity Non-SLG Not-for-Profit Organizations Accounting for Colleges and Universities Accounting for Health Care Organizations Federal Government Accounting Auditing Governments and Not-for-Profit Organizations

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