Core Concepts of Government and Not-For-Profit Accounting / Edition 2

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More About This Textbook


The purchase of Core Concepts of Government and Not-For-Profit Accounting, Second Edition includes a student edition of Sage MIP Fund Accounting – the preferred nonprofit and government financial management solution used to plan and manage budgets, maximize grants and produce accurate customized reports in minutes. Sage MIP Fund Accounting software addresses the specific needs of organizations that need to track and report on multiple funds across multiple budget periods to meet their reporting requirements and demonstrate accountability.

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Product Details

  • ISBN-13: 9780471737926
  • Publisher: Wiley
  • Publication date: 7/20/2010
  • Edition description: New Edition
  • Edition number: 2
  • Pages: 448
  • Product dimensions: 7.00 (w) x 9.90 (h) x 0.70 (d)

Table of Contents

Chapter 1 The Government and Not-for-Profit Environment.

How Do Governments and Not-for-Profits Compare with OtherBusinesses?

What Other Characterisitics of Governments and Not-for-ProfitsHave Accounting Implications?

What Are the Overall Purposes of Financial Reporting?

Who Are the Users and What Are the Uses of FinancialReports?

What Are the Specific Objectives of Financial Reporting As SetForth by the GASB and the FASB?

Do Differences in Accounting Principles Really Matter?

Who Establishes Generally Accepted AccountingPrinciples? 

Chapter 2 Fund Accounting.

What is a Fund?

What Characterizes Funds?

What Are the Main Types of Governments' Funds?

What's Notable about Each Type of Governmental Fund?

What's Notable about Each Type of Proprietary Fund?

What's Notable about Each Type of Fiduciary Fund?

How Do the Funds of Not-for-Profits Differ from Those ofGovernments? 

Chapter 3 Government Financial Reporting.

How Can Funds Be Combined and Consolidated?

What is a GASB Statement No. 34?

What Are the Required Basic Financial Statements?

What Are the Governmental-Wide Financial Statements?

What Are the Fund Financial Statements?

What Are Notes and Required Supplementary Information?

What Additional Information Do Governments TypicallyReport? 

Chapter 4 Governmental Activities—Revenues.

Why and How Do Governments Use the Modified Accrual Basis ofAccounting?

What Triggers Revenue Recognition for Nonexchange versusExchange Transactions?

What Are the Main Types of Nonexchange Revenues?

How Should Property Taxes and Other Imposed Nonexchange RevenuesBe Accounted for?

How Should Sales and Income Taxes and Other Derived Tax RevenuesBe Accounted for?

How Should Grants and Similar Nonexchange Revenues Be Accountedfor?

How Should Sales of General Capital Assets Be Accounted for?

How Should Investment Gains and Losses Be Accountedfor?

How Should External Investment Pools Be Accounted for?

How Should Interest on Investments Be Accounted for?

How Should Licenses, Permits and Other Exchangeor"Exchange-Like" Transactions Be Accounted for?

How Should Governments Report Revenues in Thier Government-WideStatements?

Chapter 5 Governmental Activities—Expenditures andExpenses.

How Is the Accrual Concept Modified for ExchangeExpenditures?

How Should Wages and Salaries Be Accounted for?

How Should Compensated Absences Be Accounted for?

How Should Pensions and Other Post-Employment Benefits BeAccounted for?

How Should Claims and Judgments Be Accounted for?

How Should the Acquisition and Use of Materials andSupplies Be Accounted for?

How Should Prepayments Be Accounted for?

How Should Capital Assets Be Accounted for?

How Should Interest and Principal on Long-Term Debt Be Accountedfor?

How Should Nonexchange Expenditures Be Accounted for?

How Should Interfund Activities Be Accounted for?

What Constitute Other Financing Sources and Uses?

How Should Governmental Fund Operating Statements Be Accountedfor?

What Is the Significance of the Governmental Fund FinancialStatements?—An Overview.

Chapter 6 Governmental Activities—Capital Projects andDebt Service.

How Do Governments Account for Capital Projects?

How Do Governments Account for Resources Dedicated to DebtService?

How Do Governments Handle Special Assessments?

Why is Arbitrage a Concern of Governments?

How Can Governments Benefit from Debt Refundings?

Realizing Economic Gains—Exceptions to the GeneralRule.

Chapter 7 Governmental Activities—Capital Assets andInvestments in Marketable Securities.

What Accounting Practices Do Governments Follow for GeneralCapital Assets?

Why and How Should Governments Report Infrastructure?

What Are the Limitations of Information Reported about GeneralCapital Assets?

How Should Governments Account for Assets that Are Impaired?

What Issues Are Critical As to Investments in MarketableSecurities and Other Financial Instruments?

Chapter 8 Governmental Activities—Long-TermObligations.

Why Is Information on Long-Term Debt Important to StatementUsers?

Can Governments Go Bankrupt?

How Do Governments Account for General Long-TermObligations?

What Constitutes Long-Term Debt of Governmental Activities?

What Other Information Do Users Want to Know about OutstandingDebt?

What Are Bond Ratings and Why Are TheyImportant? 

Chapter 9 Business-Type Activities and InternalServices.

Why Do Governments Engage in Business-Type Activities?

What Are Proprietary Funds?

Should Governments Account for Proprietary Funds Differentlythan Governmental Funds?

What Are the Three Basic Financial Statements of ProprietaryFunds?

What Accounting Issues Are Unique to Enterprise Funds?

What Are Internal Service Funds, and How Are They Accountedfor?

What Special Problems Are Created in Accounting forSelf-Insurance?

How Are Proprietary Funds Reported?

What Do Users Want to Know about Revenue Debt?

Chapter 10 Permanent Funds and Fiduciary Funds.

What Are Endowments?

What Are Permanent Funds and How Are They Distinguished fromFiduciary Funds?

Why Should All Endowments Be Accounted for on a Full AccrualBasis—and Why Aren't They?

Should Investment Gains Be Considered Net Additions to EndowmentPrincipal or Expendable Income?

How Should Permanent Fund Investment Losses Be Accountedfor?

How Are Endowment Transactions Recorded and Reported?

What Financial Statements Are Required for Fiduciary Funds?

What Are Pensions and Why Are They Important?

How Should an Employer Account for its PensionContributions?

How Should a Defined Benefit Pension Plan Be Accoutned for?

How Should Postemployment Benefits Other Than Pensions (OPEB) BeAccounted for?

What Accounting Issues Do Investment Trust Funds Present?

What Accounting Issues Do Agency Funds Present?

Chapter 11 Issues of Reporting and Disclosure.

How Can a Government Prepare Government-Wide Statements fromFund Statements?

Why Is the Reporting Entity an Issue for Governments?

What Criteria Have Been Established for Government ReportingEntities?

What Is Included in a Government's CAFR?

What Are the Reporting Requirements for Colleges, Universities,and Other Special-Purpose Governments?

Chapter 12 Not-for-Profit Organizations.

Who's in Charge?

What Should the Form and Content of Financial Statements Be?

What Are Contributions, and How Should Pledges Be Accountedfor?

When Should Use-Restricted Contributions Be Recognized?

Should Contributions of Services Be Recognized?

Should Contributions of Collection Items Be Recognized AsRevenues?

When Should Conditional Promises Be Recognized?

How Should "Pass-Through" Contributions Be Accounted for?

When Should Gains and Losses on Investments Be Recognized?

How Should Organizations Account for Gains and Losses onEndowments?

How Should Depreciation Be Reported?

What Issues Does a Not-for-Profit Face in Establishing ItsReporting Entity?

Chapter 13 Special Issues for Not-for-Profit Health CareProviders and Institutions of Higher Education.

What Unique Issues Do Health Care Providers Face?

What Unique Issues Do Colleges and Universities Face?

Chapter 14 Auditing Governments and Not-for-ProfitOrganizations.

How Do Audits of Governments and Not-for-Profits Differ fromThose of Businesses?

How Has the Yellow Book Influenced Governments andNot-for-Profit Auditing?

What Types of Audits Do Governments Conduct?

What Levels of Standards Are Applicable to All Engagements?

What Are the Key Differences between Government andNongovernment Financial Audit Standards?

How Have the Single Audit Act and Other PronouncementsInfluenced Auditing?

What Approach Do Auditors Take in Performing Single Audits?

What Are Performance Audits?

What Unique Ethical Issues Do Government and Not-for-ProfitAccounting and Auditing Present?

Chapter 15 Financial Analysis.

How Can a Government's Economic Condition Be Assessed?

Why Is It Important to Assess Likely Future Changes?

Why Is It Important to Evaluate Accounting and ReportingPractices?

What Ratios and Other Indicators May Be Useful?

How Can a Not-for-Profit's Economic Condition Be Assessed?

How Can Conclusions Be Drawn?



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