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Full Description
For more than 60 years, Accounting for Governmental & Nonprofit Entities has been the leader in the market. It is a comprehensive governmental and not-for-profit accounting text written for students who will be auditing and working in public and not-for- profit sector entities. Originally published in 1951 and written by Professor R. M. Mikesell, this book and the many subsequent editions revised by Professors Leon Hay, Earl Wilson, Susan Kattelus, Jacqueline Reck, and Suzanne Lowensohn, have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organizations, as well as an understanding of how those organizations can better meet the 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 18th edition, and their strategy of providing a large and innovative set of instructional support materials, prepared and tested in the classroom by the authors, continues to be a guiding principle today. The current author team brings to this edition their extensive experience teaching government and not-for-profit courses, as well as insights gained from their professional experience, scholarly writing, and professional activities. The result is a relevant and accurate text that includes the most effective instructional tools.
Contents
1. Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities
PART ONE: State and Local Governments
2. Principles of Accounting and Financial Reporting for State and Local Governments
3. Governmental Operating Statement Accounts; Budgetary Accounting
4. Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
5. Accounting for General Capital Assets and Capital Projects
6. Accounting for General Long-term Liabilities and Debt Service
7. Accounting for the Business-type Activities of State and Local Governments
8. Accounting for Fiduciary Activities— Agency and Trust Funds
9. Financial Reporting of State and Local Governments
PART TWO: Accountability for Public Funds
10. Analysis of Governmental Financial Performance
11. Auditing of Governmental and Not-for-Profit Organizations
12. Budgeting and Performance Measurement
PART THREE: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government
13. Accounting for Not-for-Profit Organizations
14. Not-for-Profit Organizations— Regulatory, Taxation, and Performance Issues
15. Accounting for Colleges and Universities
16. Accounting for Health Care Organizations
17. Accounting and Reporting for the Federal Government
