Governmental and Nonprofit Accounting
Theory and Practice
8th Edition
Published on 12. December 2005
Book
Hardback
880 pages
978-0-13-185129-0 (ISBN)
Description
For undergraduate and graduate Accounting courses such as Governmental Accounting, Public Sector Accounting, Government and Nonprofit Accounting, and Fund Accounting.
Governmental and Nonprofit Accounting 8/e provides a thorough basis for understanding the logic behind and nature of all the funds and nonfund accounts associated with governments. Its unique 4-Step Pedagogical approach allows students to fully grasp the accounting and reporting framework necessary before focusing on deriving the new government-wide financial statements.
Governmental and Nonprofit Accounting 8/e provides a thorough basis for understanding the logic behind and nature of all the funds and nonfund accounts associated with governments. Its unique 4-Step Pedagogical approach allows students to fully grasp the accounting and reporting framework necessary before focusing on deriving the new government-wide financial statements.
More details
Edition
8th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 283 mm
Width: 221 mm
Thickness: 36 mm
Weight
2008 gr
ISBN-13
978-0-13-185129-0 (9780131851290)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Robert J. Freeman | Craig D. Shoulders | Gregory S. Allison
Governmental and Nonprofit Accounting
Theory and Practice: International Edition
Book
06/2008
9th Edition
Pearson
€73.15
Article exhausted; check for reprint
Previous edition
Robert J. Freeman | Craig D. Shoulders
Governmental and Non-Profit Accounting
Book
05/2002
7th Edition
Pearson
€70.67
Article exhausted; check for reprint
Content
CONTENTS
Preface xxi
1 Governmental and Nonprofit Accounting: 1
Environment and Characteristics
STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING 21
2 State and Local Government Accounting: 22
Concepts, Objectives, and Principles
3 Budgeting, Budgetary Accounting, and Budgetary Reporting 69
4 The General Fund and Special Revenue Funds 108
5 Revenue Accounting-Governmental Funds 172
6 Expenditure Accounting-Governmental Funds 214
7 Capital Projects Funds 260
8 Debt Service Funds 301
9 General Capital Assets; General Long-Term Liabilities; Permanent Funds: 339
Introduction to Interfund GCA-GLTL Accounting
10 EnterpriseFunds 384
11 Internal Service Funds 429
12 Trust and Agency (Fiduciary) Funds: 460
Summary of Interfund-GCA-GLTL Accounting
13 Financial Reporting: 493
The Basic Financial Statements
14 Financial Reporting: 529
Deriving Government-Wide Financial Statements and Required Reconciliations
15 Financial Reporting: 560
The Comprehensive Annual Financial Report and the Financial Reporting Entity
FEDERAL AND NOT-FOR-PROFIT ORGANIZATION ACCOUNTING AND REPORTING 587
16 Non-SLG Not-For-Profit Organizations: 588
SFASs 116 and 117 Approach
17 Accounting for Colleges and Universities 624
18 Accounting for Health Care Organizations 657
19 Federal Government Accounting 687
AUDITING 723
20 Auditing Governments and Not-for-Profit Organizations 724
Preface xxi
1 Governmental and Nonprofit Accounting: 1
Environment and Characteristics
STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING 21
2 State and Local Government Accounting: 22
Concepts, Objectives, and Principles
3 Budgeting, Budgetary Accounting, and Budgetary Reporting 69
4 The General Fund and Special Revenue Funds 108
5 Revenue Accounting-Governmental Funds 172
6 Expenditure Accounting-Governmental Funds 214
7 Capital Projects Funds 260
8 Debt Service Funds 301
9 General Capital Assets; General Long-Term Liabilities; Permanent Funds: 339
Introduction to Interfund GCA-GLTL Accounting
10 EnterpriseFunds 384
11 Internal Service Funds 429
12 Trust and Agency (Fiduciary) Funds: 460
Summary of Interfund-GCA-GLTL Accounting
13 Financial Reporting: 493
The Basic Financial Statements
14 Financial Reporting: 529
Deriving Government-Wide Financial Statements and Required Reconciliations
15 Financial Reporting: 560
The Comprehensive Annual Financial Report and the Financial Reporting Entity
FEDERAL AND NOT-FOR-PROFIT ORGANIZATION ACCOUNTING AND REPORTING 587
16 Non-SLG Not-For-Profit Organizations: 588
SFASs 116 and 117 Approach
17 Accounting for Colleges and Universities 624
18 Accounting for Health Care Organizations 657
19 Federal Government Accounting 687
AUDITING 723
20 Auditing Governments and Not-for-Profit Organizations 724