Government and Not-for-Profit Accounting: Concepts and Practices / Edition 6

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The new edition of this textbook provides updates for the newest standards, along with additional projects for users to complete using Sage Software. Examples and data are updated throughout the text, and new discussion questions have been added to the end of each chapter.

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Editorial Reviews

A text/CD-ROM package on key issues of governmental and not-for-profit accounting, with emphasis on critical thinking. A unique feature is an ongoing problem based on an actual comprehensive annual financial report (CAFR). Chapters cover topics including fund accounting, budgeting and control, recognizing revenue and expenditures in governmental funds, long-term obligations, reporting and disclosure, and auditing governments and not-for-profits. The CD-ROM contains a CAFR for the City of Orlando, Florida. The author is affiliated with the University of Texas-Austin. This second edition incorporates the latest GASB pronouncements, and recent updates to the Single Audit Act and Federal Accounting Standards Advisory Board Pronouncements. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9781118155974
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 1/22/2013
  • Edition description: New Edition
  • Edition number: 6
  • Pages: 832
  • Sales rank: 238,752
  • Product dimensions: 8.20 (w) x 10.20 (h) x 1.10 (d)

Table of Contents

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

Chapter 2 Fund Accounting 36

Chapter 3 Issues of Budgeting and Control 89

Chapter 4 Recognizing Revenues in Governmental Funds 133

Chapter 5 Recognizing Expenditures in Governmental Funds 180

Chapter 6 Accounting for Capital Projects and Debt Service 228

Chapter 7 Capital Assets and Investments in Marketable Securities 272

Chapter 8 Long-Term Obligations 309

Chapter 9 Business-Type Activities 348

Chapter 10 Fiduciary Funds and Permanent Funds 402

Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis 464

Chapter 12 Not-for-Profit Organizations 515

Chapter 13 Colleges and Universities 576

Chapter 14 Health Care Providers 611

Chapter 15 Managing for Results 641

Chapter 16 Auditing Governments and Not-for-Profit Organizations 682

Chapter 17 Federal Government Accounting 722

Glossary 775

Value Tables 793

Index 801

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Customer Reviews

Average Rating 3.5
( 2 )
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Sort by: Showing all of 2 Customer Reviews
  • Anonymous

    Posted February 15, 2013

    Well written and easy to follow.

    This is a textbook, it does not get into the details of authoritative literature, but it does explain the concepts. I bought it to get a better grasp on pension disclosures, so I have not read the whole book. But I like what I have read and have used it to gain a better understanding.

    The glossary in the back should be very helpful to students or new employees who do not have government accounting experience.

    An idea for the next edition might be a case study on a GASB. Focus on how to implement it and/or how to audit for compliance with it.

    1 out of 1 people found this review helpful.

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  • Anonymous

    Posted July 12, 2013

    No text was provided for this review.

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