Accounting for Governmental and Nonprofit Entities / Edition 11

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Editorial Reviews

A text updated to reflect the rapid pace of change in financial reporting standards and in auditing standards for governments and for not-for-profit organizations since the ninth edition of 1992. During the life of the tenth edition (anticipated to be two or three years), the authors will prepare Update Bulletins as needed to inform adopters of the text of changes in the standards explained and illustrated in the tenth edition. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9780256168723
  • Publisher: McGraw-Hill School Education Group
  • Publication date: 7/1/1998
  • Edition description: 11TH
  • Edition number: 11
  • Product dimensions: 8.27 (w) x 9.45 (h) x 1.49 (d)

Table of Contents

Ch. 1 Financial Reporting for Governmental and Not-for-Profit Entities 1
Ch. 2 Principles of Accounting and Financial Reporting for State and Local Governments 15
Ch. 3 General Funds and Special Revenue Funds - Budgetary Accounting, Classification of Revenues and Expenditures 40
Ch. 4 General Funds and Special Revenue Funds - Illustrative Transactions and Financial Statements 88
Ch. 5 Capital Projects Funds 138
Ch. 6 General Fixed Assets Account Group 174
Ch. 7 Debt Service Funds 208
Ch. 8 General Long-Term Debt Account Group 248
Ch. 9 Accounting and Financial Reporting for Special Assessments 272
Ch. 10 Internal Service Funds 295
Ch. 11 Enterprise Funds 325
Ch. 12 Fiduciary Funds: Agency Funds and Cash and Investment Pools 363
Ch. 13 Fiduciary Funds: Trust Funds and Public Employee Retirement Systems 388
Ch. 14 Review of Accounting and Financial Reporting for State and Local Governmental Units 426
Ch. 15 Audits of Governmental and Not-for-Profit Entities 489
Ch. 16 Budgets for Resource Management; Cash Planning and Control 529
Ch. 17 Cost Determination for Governmental and Nonprofit Entities 586
Ch. 18 College and University Accounting 612
Ch. 19 Accounting for Health Care Entities 660
Ch. 20 Accounting for Voluntary Health and Welfare Organizations 699
Ch. 21 Accounting for Other Nonprofit Organizations 737
Ch. 22 Accounting and Reporting for Federal Government Agencies 763
Appendix 1: Governmental and Not-for-Profit Accounting Terminology 803
Appendix 2: Accounting for Investments 833
Index 861
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