Introduction to Governmental and Not-for-Profit Accounting

ISBN-10: 0132366355

ISBN-13: 9780132366359

Edition: 6th 2009

List price: $223.20 Buy it from $3.46 Rent it from $109.40
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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. This brief book divides most of the chapters into independent sections, which may be covered as separate units.nbsp;Topics addressed include government and not-for-profit environments and characteristics, the use of funds in governmental accounting, the budgetary process, special revenue funds, debt service funds and capital projects funds, proprietary and fiduciary funds, general reporting principles, government-wide financial statements, fundamentals of accounting and reporting and analysis of financial statements and financial condition.For Accountants and Auditors studying for professional certification.
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Book details

List price: $223.20
Edition: 6th
Copyright year: 2009
Publisher: Prentice Hall PTR
Publication date: 2/21/2008
Binding: Hardcover
Pages: 672
Size: 7.25" wide x 9.50" long x 1.00" tall
Weight: 2.750
Language: English

Preface
About the Authors
Governmental and Not-for-Profit Accounting Environment and Characteristics
Governmental and Not-for-Profit Organizations
Governmental and Not-for-Profit Entity Environment
Users and Uses of Accounting Information
Accounting Principles and Standards
Objectives of Financial Reporting
Unique Accounting and Financial Reporting Characteristics
The Use of Funds in Governmental Accounting
Fund Accounting
Measurement Focus and Basis of Accounting
Governmental-Type Funds
Proprietary-Type Funds
Fiduciary-Type Funds
Budgetary Considerations in Governmental Accounting
Budget Laws
Types of Budgets
Approaches to Budgeting
The Budget Process
Service Efforts and Accomplishments
Budgetary Review
The Budget Document
Legislative Consideration and Adoption of the Budget
Property Tax Levy
Using Budgetary Information
Classifying Revenues and Expenditures
Budgetary Accounting
Additional Aspects of Budgetary Accounting
Closing Comments
The Governmental Fund Accounting Cycle: An Introduction to General and Special Revenue Funds
Recognizing Revenues and Expenditures
Illustrating the General Fund Accounting Cycle
Control Accounts and Subsidiary Ledgers
Closing Comments
The Governmental Fund Accounting Cycle: Additional Transactions of General and Special Revenue Funds-Introduction to Permanent Funds
Property Tax Accounting
Accounting for Other Taxes and Intergovernmental Grants
Important Exceptions to the General Principle for Recognizing Expenditures
Fund Balance Presentation
Interfund Activity
Additional Aspects of Budgetary Accounting
Other Issues
Review of Year-End Financial Statements
Permanent Funds
The Governmental Fund Accounting Cycle: Capital Projects Funds, Debt Service Funds, and Special Assessments
Measurement Focus and Basis of Accounting
Capital Projects Funds
Debt Service Funds
Leased Assets
Special Assessment Projects
Concluding Comment
The Governmental Fund Accounting Cycle: Proprietary-Type Funds
Overview
Specific Aspects of Internal Service Funds
Specific Aspects of Enterprise Funds
The Governmental Fund Accounting Cycle: Fiduciary Funds
Overview of Employer Government Pension Accounting
Fiduciary-Type Funds: Pension Trust Funds
Fiduciary-Type Funds: Investment Trust Funds
Fiduciary-Type Funds: Private Purpose Trust Funds
Fiduciary-Type Funds: Agency Funds
Reporting Principles and Preparation of Fund Financial Statements
Financial Reporting Objectives (GASB Concepts Statement No. 1)
Introduction to the Financial Reporting Model (GASB Statement No. 34)
The Financial Reporting Entity (GASB Statement No. 14)
Overview of the Comprehensive Annual Financial Report
Minimum External Financial Reporting Requirements
Preparing Management's Discussion and Analysis
Preparing Fund Financial Statements: General
Preparing Fund Financial Statements for Governmental Funds
Preparing Fund Financial Statements for Proprietary Funds
Preparing Fund Financial Statements for Fiduciary Funds
Preparing Budgetary Comparison Schedules
Preparing Notes to the Financial Statements
Preparing the Statistical Section
Auditor's Report
Government-Wide Financial Statements
Format of Government-Wide Financial Statements
Preparing Government-Wide Financial Statements
Creating Government-Wide Financial Statements from Fund Financial Data: Comprehensive Illustration
Capital Assets, Including Infrastructure Assets
Federal Government Accounting and Reporting
The Federal Budgetary Process
Federal Accounting-Background
Consolidated U.S. Government Financial Statements
Accounting Within the Federal Agencies
Federal Agency Financial Reporting Requirements
Accounting for Not-for-Profit Organizations
Characteristics of Not-for-Profit Organizations
Financial Reporting
Contributions Other Than Services and Collections
Contributed Services
Contributions to Collections
Other Accounting Matters
Fund Accounting in NFPOs
Illustration Using Funds
Not-for-Profit Colleges and Universities
Accounting for Health Care Organizations
Health Care Service Providers
Introduction to Hospital Accounting and Financial Reporting
Patient Service Revenues
Investment Income, Other Revenues, Gains
Expenses
Other Transactions
Accounting for Transactions with Restrictions
Financial Statements
Analysis of Financial Statements and Financial Condition
Information Content of Financial Statements: A Financial Analysis Perspective
An Approach to Financial Statement and Financial Condition Analysis
Financial Statement and Financial Condition Analysis Indicators
Financial Condition Assessment
Illustration of Analysis of Governmental Financial Statements
Illustration of Analysis of Not-for-Profit Hospital Financial Statements
Fundamentals of Accounting
The Accounting Equation: Transaction Analysis
The Accrual Basis of Accounting
Recording Transactions: Debits and Credits
Financial Statements
Closing the Books
Other Transactions and Other Matters
Index
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