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Governmental and Nonprofit Accounting "New International Edition"

Governmental and Nonprofit Accounting "New International Edition"

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  • ISBN:9781292040080
  • Editorial: Prentice-Hall International Ed
  • Fecha de la edición:
  • Número de la edición: 10
  • Encuadernación:
  • Nº Pág.:784
  • Idiomas:Ingles

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For accounting students enrolled in a governmental and nonprofit accounting course. 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.

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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