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Full Description
For more than 60 years, Accounting for Governmental & Nonprofit Entities has led the market in governmental accounting. It is a comprehensive government 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, Suzanne Lowensohn, and Daniel Neely have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of government 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 the early authors continues to be reflected in this 19th 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
Chapter 1: Introduction to Accounting and Financial Reportingfor Government and Not-for-Profit Entities
PART ONE: State and Local Governments
Chapter 2: Principles of Accounting and Financial Reportingfor State and Local Governments
Chapter 3: Governmental Operating Statement Accounts;Budgetary Accounting
Chapter 4: Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
Chapter 5: Accounting for General Capital Assets and CapitalProjects
Chapter 6: Accounting for General Long-Term Liabilities andDebt Service
Chapter 7: Accounting for the Business-type Activities ofState and Local Governments
Chapter 8: Accounting for Fiduciary Activities—Custodial andTrust Funds
Chapter 9: FinancialReporting of State and Local Governments
PART TWO: Accountability for Public Funds
Chapter 10: Analysis of Government Financial Performance
Chapter 11: Auditing of Government and Not-for-ProfitOrganizations
Chapter 12: Budgeting and Performance Measurement
PART THREE: Accounting and Financial Reporting for Not-for-ProfitOrganizations and the Federal Government
Chapter 13: Not-for-Profit Organizations— Regulatory,Taxation, and Performance Issues
Chapter 14: Accounting for Not-for-Profit Organizations
Chapter 15: Accounting for Colleges and Universities
Chapter 16: Accounting for Health Care Organizations
Chapter 17: Accounting and Reporting for the Federal Government
Glossary
Government and Not-for-Profit Organizations
Index
