Governmental and Nonprofit Accounting
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Description: A comprehensive textbook for accounting students enrolled in a governmental and nonprofit accounting course. It is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.
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All the information you need in one place! Each Study Brief is a summary of one specific subject; facts, figures, and explanations to help you learn faster.
Copyright year: 2008
Publisher: Pearson Further Education
|Governmental and Nonprofit Accounting: Environment and Characteristics|
|State and Local Government Accounting and Financial Reporting Model: The Foundation|
|The General Fund and Special Revenue Funds|
|Budgeting, Budgetary Accounting, and Budgetary Reporting|
|Revenue Accounting-Governmental Funds|
|Expenditure Accounting-Governmental Funds|
|Captial Projects Funds|
|Debt Service Funds|
|General Capital Assets; General Long-Term Liabilities; Permanent Funds|
|Internal Service Funds|
|Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting|
|Financial Reporting: The Basic Financial Statements and Required Supplementary Information|
|Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations|
|Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity|
|Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach|
|Accounting for Colleges and Universities|
|Accounting for Health Care Organizations|
|Federal Government Accounting|
|Auditing Governments and Not-for-Profit Organizations|