Introduction to Governmental and Not-for-Profit Accounting

Name: Introduction to Governmental and Not-for-Profit Accounting
Price: 17.2 USD
Availability: InStock
ISBN: 9780134844299

ISBN-10: 0134844297

ISBN-13: 9780134844299

Edition: 1985

Authors: Joseph R. Razek, Gordon Hosch

List price: $43.33

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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. The information on state and local government financial reporting has been updated for coverage of the new financial reporting model, the reporting entity, and financial condition analysis. New examples have been added to more clearly describe the nature of lease accounting. The module on pension trust funds has been rewritten to reflect new GASB pronouncements in a simpler format. New material was…

Book details

List price: $43.33
Copyright year: 1985
Publisher: Prentice Hall PTR
Binding: Hardcover
Pages: 384
Language: English

Preface
Introduction to Accounting for Nonbusiness Organizations	p. 1
The Use of Funds in Governmental Accounting	p. 11
The Budgetary Process	p. 60
The Governmental Fund Accounting Cycle: General and Special Revenue Funds - An Introduction	p. 111
The Governmental Fund Accounting Cycle: General and Special Revenue Funds - Special Problems	p. 146
The Governmental Fund Accounting Cycle: Debt Service Funds, Capital Projects Funds, and Account Groups	p. 202
The Governmental Fund Accounting Cycle: Proprietary-Type Funds and Pension Trust Funds	p. 260
The Governmental Fund Accounting Cycle: Expendable Trust Funds, Nonexpendable Trust Funds, Agency Funds, and Special Assessment Accounting	p. 311
The Governmental Fund Accounting Cycle: Comprehensive Annual Financial Report and Current Issues	p. 356
Federal Government Accounting and Reporting	p. 426
Accounting for Not-for-Profit Organizations	p. 455
Accounting for Health Care Organizations	p. 496
Accounting for Colleges and Universities	p. 547
Fundamentals of Accounting	p. 591
Index	p. 635
Table of Contents provided by Blackwell. All Rights Reserved.