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EQUIPS STUDENTS THE FOUNDATION NEEDED TO MASTER GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING
Government and Not-for-Profit Accounting: Concepts and Practices, Tenth Edition, adds former GASB Assistant Director, Dean Michael Mead, as an author. The fully revised tenth edition provides a comprehensive, up-to-date guide to the accounting and financial reporting standards that shape the public and not-for-profit sectors. Written by leading experts—including those directly involved in setting the standards—this textbook not only explains the technical requirements but also delves into their purpose, implications, and real-world applications.
Emphasizing concepts over rote memorization, Government and Not-for-Profit Accounting develops critical-thinking skills that enable students to analyze financial statements, interpret key reports, and make informed decisions in the dynamic world of public sector and not-for-profit finance.
Designed for undergraduate and graduate courses in governmental and not-for-profit accounting, financial analysis, performance management, and auditing, Government and Not-for-Profit Accounting is ideal for students pursuing degrees in accounting, public administration, or not-for-profit management. It is also a valuable resource for executive education programs and in-house training for professionals working in government and not-for-profit sectors.
NEW TO THIS EDITION
Incorporates the latest GASB, FASB, FASAB, AICPA, OMB, and GAO standards through 2024
Updates discussions on GASB's financial reporting model and the most recent FASB ASUs
Expands coverage of government grant accounting for not-for-profit organizations
Adds insights on infrastructure reporting and severe financial stress disclosures
Includes new content on ESG, climate change, and cybersecurity in public-sector accounting
References the GASB Codification and introduces the Governmental Accounting Research System to give students modern tools for using the standards
Enhances "In Practice" features with real-world examples relevant to current issues
Introduces expanded discussions on federal financial management and reporting
Updates material on AICPA quality management standards and auditing practices
Encompasses the latest editions of the GAO's Yellow Book and Green Book and the OMB's Uniform Guidance
Features new CPA and CGFM exam-aligned exercises and practice questions
WILEY ADVANTAGE
Emphasizes the rationale behind accounting standards, encouraging deeper understanding and critical evaluation
Integrates real-world case studies and financial reports to enhance practical application
Strengthens critical thinking skills through analysis, interpretation, and problem-solving exercises
Aligns with CPA and CGFM exam content to support professional certification preparation
Features a continuing problem that requires students to examine real financial reports
Offers numerous review questions, practice sets, and exercises to reinforce key concepts
AN INTERACTIVE, MULTIMEDIA LEARNING EXPERIENCE
This textbook includes access to an interactive, multimedia e-text. Icons throughout the print book signal corresponding digital content in the e-text.
Short Videos created by the authors review key material, walk students through complex topics, and offer background for major pronouncements.
Downloadable Spreadsheets and Files allow students to analyze actual financial statements.
Interactive Self-Scoring Quizzes provide basic assessment with immediate feedback for each learning objective.
Contents
Preface xxiii
Common Governmental and Not-for-Profit Acronyms xxix
About the Instructor Companion Website xxxiii
1 The Government and Not- for- Profit Environment 1
2 Fund Accounting 40
3 Issues of Budgeting and Control 100
4 Recognizing Revenues 145
5 Recognizing Expenditures and Expenses 191
6 Accounting for Capital Projects and Debt Service 240
7 Capital Assets and Investments in Marketable Securities 286
8 Long- Term Obligations 328
9 Business- Type Activities 376
10 Pensions and Other Fiduciary Activities 437
11 Issues of Reporting, Disclosure, and Financial Analysis 478
12 Not- for- Profit Organizations 532
13 Colleges and Universities 595
14 Health- Care Providers 630
15 Auditing Governments and Not- for- Profit Organizations 665
16 Federal Government Accounting 711
17 Managing for Results 752
Glossary G- 1
Index I- 1
