Governmental and NonProfit Accounting
Theory and Practice
5th Edition
Published on 4. January 1996
Book
Hardback
835 pages
978-0-13-383564-9 (ISBN)
Description
This introduction to accounting and financial reporting for state and local governments and nonprofit organizations offers a balance between theory and practice. The fifth edition updates content to reflect final pronouncements of the GASB (Governmental Accounting Standards Board) and significant exposure drafts.
More details
Edition
5th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 257 mm
Width: 205 mm
Thickness: 35 mm
Weight
1676 gr
ISBN-13
978-0-13-383564-9 (9780133835649)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Robert J. Freeman | Craig D. Shoulders
Governmental and Non-Profit Accounting
Book
05/2002
7th Edition
Pearson
€70.55
Article exhausted; check for reprint
Robert J. Freeman | Craig D. Shoulders
Governmental and Nonprofit Accounting
Book
10/1998
6th Edition
Pearson
€55.70
Article is exhausted; no reprint
Content
1. Governmental and Nonprofit Accounting: Environment and Characteristics. I. STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING. 2. State and Local Government Accounting: Environment, Objectives, and Principles. 3. Budgeting, Budgetary Accounting, and Budgetary Reporting. 4. General and Special Revenue Funds. 5. Revenue Accounting -- Governmental Funds. 6. Expenditure Accounting -- Governmental Funds. 7. Capital Projects Funds. 8. Debt Service Funds. 9. General Fixed Assets; General Long-Term Debt: Introduction to Interfund-Account Group Accounting. 10. Measurement Focus and Bias of Accounting (MFBA) --Governmental Funds. 11. Trust and Agency (Fiduciary) Funds. 12. Internal Service Funds. 13. Enterprise Funds: Summary of Interfund-Account Group Accounting. 14. Financial Reporting. 15. Contemporary Issues. II. FEDERAL AND NONPROFIT ORGANIZATION ACCOUNTING AND REPORTING. 16. Federal Government Accounting. 17. Accounting for Voluntary Health and Welfare and Other Nonprofit Organizations. 18. Accounting for Health Care Organizations. 19. Accounting for Colleges and Universities. III. PUBLIC SECTOR AUDITING. 20. Auditing. Index.