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Full Description
For courses in governmental and nonprofit accounting.
A practice-approach that prepares you for professional government and nonprofit accounting
Written through the eyes of the learner, Governmental and Nonprofit Accounting prepares you for professional government, not-¿for-¿profit accounting practice, and the CPA exam. This comprehensive, up-to-date textbook covers state and local government, federal government, and not-for-profit organization accounting, financial reporting, and auditing, and prepares you well for real-world practice. The 11th Edition emphasizes that what you learn in the accounting classroom should correlate highly with what you must understand and apply on the CPA exam and as professional accountants. Its updated content reflects recent changes that have had significant impact on the world of accounting today.
Contents
Brief Contents
Governmental and Nonprofit Accounting: Environment and Characteristics
State and Local Government Accounting and Financial Reporting Model: The Foundation
Budgeting, Budgetary Accounting, and Budgetary Reporting
The General Fund and Special Revenue Funds
Revenue Accounting - Governmental Funds
Expenditure Accounting - Governmental Funds
Capital Projects Funds
Debt Service Funds
General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting
Enterprise Funds
Internal Service Funds
Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
Financial Reporting: The Basic Financial Statements and Required Supplementary Information
Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
Non-SLG Not-for-Profit Organizations
Accounting for Colleges and Universities
Accounting for Health Care Organizations
Federal Government Accounting
Auditing Governments and Not-for-Profit Organizations
