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Full Description
For more than 60 years, Accounting for Governmental & Nonprofit Entities has beenthe leader in the market. It is a comprehensive governmental and not-for-profitaccounting text written for students who will be auditing and working in public and notfor-profit sector entities. Originally published in 1951 and written by Professor R. M.Mikesell, this book-and the many subsequent editions revised by Professors LeonHay, Earl Wilson, Susan Kattelus, Jacqueline Reck, and Suzanne Lowensohn-havegiven generations of instructors and students a comprehensive knowledge of the specializedaccounting and financial reporting practices of governmental and not-for-profitorganizations, as well as an understanding of how those organizations can better meetthe information needs of a diverse set of financial statement users and decision makers.The vision of these original authors continues to be reflected in this 17th edition, andtheir strategy of providing a large and innovative set of instructional support materialsprepared and tested in the classroom by the authors continues to be a guiding principletoday. The current author team brings to this edition their extensive experience teachinggovernment and not-for-profit courses as well as insights gained from their professionalexperience, scholarly writing, and professional activities. The result is a relevant andaccurate text that includes the most effective instructional tools.
Contents
Chapter 1Governmental and Not-for-Profit EntitiesPart One: State and Local GovernmentsChapter 2: Principles of Accounting and Financial Reporting for State and Local GovernmentsChapter 3: Governmental Operating Statement Accounts; Budgetary AccountingChapter 4: Accounting for Governmental Operating Activities-Illustrative Transactions and Financial StatementsChapter 5: Accounting for General Capital Assets and Capital ProjectsChapter 6: Accounting for General Long-term Liabilities and Debt ServiceChapter 7: Accounting for the Business-Type Activities of State and Local GovernmentsChapter 8: Accounting for Fiduciary Activities-Agency and Trust FundsChapter 9: Financial Reporting of State and Local GovernmentsPart Two: Accountability for Public FundsChapter 10: Analysis of Governmental Financial PerformanceChapter 11: Auditing of Governmental and Not-for-Profit OrganizationsChapter 12: Budgeting and Performance MeasurementPart Three: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal GovernmentChapter 13: Accounting for Not-for-Profit OrganizationsChapter 14: Not-for-Profit Organizations-Regulatory, Taxation, and Performance IssuesChapter 15: Accounting for Colleges and UniversitiesChapter 16: Accounting for Health Care OrganizationsChapter 17: Accounting and Reporting for the Federal GovernmentGlossaryGovernmental and Not-for-Profit OrganizationsIndexNER(01): WOW
