Accounting for Governmental and Nonprofit Entities / Edition 12

Accounting for Governmental and Nonprofit Entities / Edition 12

by Leon E. Hay, Earl R. Wilson

ISBN-10: 0072410264

ISBN-13: 9780072410266

Pub. Date: 07/28/2000

Publisher: McGraw-Hill Companies, The

Product Details

McGraw-Hill Companies, The
Publication date:
Edition description:
Older Edition

Table of Contents

Ch. 1Financial Reporting for Governmental and Not-for-Profit Entities1
Ch. 2Principles of Accounting and Financial Reporting for State and Local Governments15
Ch. 3General Funds and Special Revenue Funds - Budgetary Accounting, Classification of Revenues and Expenditures40
Ch. 4General Funds and Special Revenue Funds - Illustrative Transactions and Financial Statements88
Ch. 5Capital Projects Funds138
Ch. 6General Fixed Assets Account Group174
Ch. 7Debt Service Funds208
Ch. 8General Long-Term Debt Account Group248
Ch. 9Accounting and Financial Reporting for Special Assessments272
Ch. 10Internal Service Funds295
Ch. 11Enterprise Funds325
Ch. 12Fiduciary Funds: Agency Funds and Cash and Investment Pools363
Ch. 13Fiduciary Funds: Trust Funds and Public Employee Retirement Systems388
Ch. 14Review of Accounting and Financial Reporting for State and Local Governmental Units426
Ch. 15Audits of Governmental and Not-for-Profit Entities489
Ch. 16Budgets for Resource Management; Cash Planning and Control529
Ch. 17Cost Determination for Governmental and Nonprofit Entities586
Ch. 18College and University Accounting612
Ch. 19Accounting for Health Care Entities660
Ch. 20Accounting for Voluntary Health and Welfare Organizations699
Ch. 21Accounting for Other Nonprofit Organizations737
Ch. 22Accounting and Reporting for Federal Government Agencies763
Appendix 1: Governmental and Not-for-Profit Accounting Terminology803
Appendix 2: Accounting for Investments833

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