Introduction to Governmental and Not-for-Profit Accounting （7TH）

Ives, Martin/ Patton, Terry K./ Patton, Suesan R.

Pearson College Div（2012/08発売）

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製本 Hardcover:ハードカバー版／ページ数 633 p.
言語 ENG
商品コード 9780132776011
DDC分類 657.835

Full Description

Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations.

Chapter 1CharacteristicsChapter 2: The Use of Funds in Governmental AccountingChapter 3: Budgetary Considerations in Governmental AccountingChapter 4: The Governmental Fund Accounting Cycle : An Introduction to General and Special Revenue FundsChapter 5: The Governmental Fund Accounting Cycle: General and Special Revenue Funds (Continued)Chapter 6: The Governmental Fund Accounting Cycle: Capital Projects Funds, Debt Service Funds, and Permanent FundsChapter 7: The Governmental Fund Accounting Cycle: Proprietary-Type FundsChapter 8: The Governmental Fund Accounting Cycle: Fiduciary FundsChapter 9: Reporting Principles and Preparation of Fund Financial StatementsChapter 10: Government-Wide Financial StatementsChapter 11: Federal Government Accounting and ReportingChapter 12: Accounting for Not-For-Profit OrganizationsChapter 13: Accounting for Health Care OrganizationsChapter 14: Analysis of Financial Statements and Financial ConditionChapter 15: Fundamentals of Accounting