Governmental and Nonprofit Accounting : Theory and Practice （10TH）

Freeman, Robert J./ Shoulders, Craig D./ Allison, Gregory S./ Smith, G

Pearson College Div（2012/07発売）

ただいまウェブストアではご注文を受け付けておりません。 ⇒古書を探す

製本 Hardcover:ハードカバー版／ページ数 837 p.
言語 ENG
商品コード 9780132751261
DDC分類 657.83500973

Full Description

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

CHAPTER 1 Governmental and Nonprofit AccountingEnvironment and Characteristics CHAPTER 2 State and Local Government Accounting and Financial ReportingModel: The Foundation CHAPTER 3 The General Fund and Special Revenue Funds CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting CHAPTER 5 Revenue Accounting-Governmental Funds CHAPTER 6 Expenditure Accounting-Governmental Funds CHAPTER 7 Capital Projects Funds CHAPTER 8 Debt Service Funds CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent FundsIntroduction to Interfund-GCA-GLTL Accounting CHAPTER 10 Enterprise Funds CHAPTER 11 Internal Service Funds CHAPTER 12 Trust and Agency (Fiduciary) FundsSummary of Interfund-GCA-GLTL Accounting CHAPTER 13 Financial ReportingThe Basic Financial Statements and Required Supplementary Information CHAPTER 14 Financial ReportingDeriving Government-Wide Financial Statements and Required Reconciliations CHAPTER 15 Financial ReportingThe Comprehensive Annual Financial Report and the Financial Reporting Entity CHAPTER 16 Accounting for Colleges and Universities CHAPTER 17 Accounting for Health Care Organizations CHAPTER 18 Federal Government Accounting Index