Governmental and Non-Profit Accounting / Edition 7

Governmental and Non-Profit Accounting / Edition 7

by Robert J. Freeman, Craig Shoulders, Craig D. Shoulders, Craig D. Shoulders
     
 

This book provides a thorough basis for understanding the entire governmental accounting and reporting framework for all funds and account groups. All content is up-to-date, with the latest GASB standards, the latest FASB and AICPA guidance on accounting and reporting for not-for-profit organizations, and the latest changes in federal government accounting and… See more details below

Overview

This book provides a thorough basis for understanding the entire governmental accounting and reporting framework for all funds and account groups. All content is up-to-date, with the latest GASB standards, the latest FASB and AICPA guidance on accounting and reporting for not-for-profit organizations, and the latest changes in federal government accounting and reporting. This incredibly comprehensive yet readable book starts with an overview of governmental and nonprofit accounting basics, and is then divided into 3 sections: state and local government accounting and reporting; federal and not-for-profit organization accounting and reporting; and public sector auditing. The recent principle standard, GASB Statement 34, is discussed and applied throughout. For governmental accountants, nonprofit group accountants, and accountants in not-for-profit organizations.

Product Details

ISBN-13:
9780130661913
Publisher:
Pearson Education
Publication date:
05/01/2002
Series:
Charles T. Horngren Series in Accounting
Edition description:
7TH
Pages:
785
Product dimensions:
8.58(w) x 11.26(h) x 1.35(d)

Meet the Author

Table of Contents

1. Governmental and Nonprofit Accounting: Environment and Characteristics.

I. STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING.

2. State and Local Government Accounting Concepts, Objectives, and Principles.
3. Budgeting, Budgetary Accounting, and Budgetary Reporting.
4. General and Special Revenue Funds.
5. Revenue Accounting—Governmental Funds.
6. Expenditure Accounting—Governmental Funds.
7. Capital Projects Funds.
8. Debt Service Funds.
9. General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting.
10. Enterprise Funds.
11. Internal Service Funds.
12. Trust and Agency (Fiduciary) Funds Summary of Interfund-GCA-GLTL Accounting.
13. Financial Reporting: The Basic Financial Statements.
14. Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations.
15. Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity.

II. FEDERAL AND NOT-FOR-PROFIT ORGANIZATION ACCOUNTING AND REPORTING.

16. Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach.
17. Accounting for Colleges and Universities.
18. Accounting for Health Care Organizations.
19. Federal Government Accounting.

III. PUBLIC SECTOR AUDITING.

20. Auditing.
Index.

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