Governmental and Nonprofit Accounting
6th Edition
Published on 26. October 1998
Book
Hardback
888 pages
978-0-13-272675-7 (ISBN)
Description
Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting. Governmental and Nonprofit Accounting, Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides students with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables students to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups.
More details
Edition
6th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 262 mm
Width: 210 mm
Thickness: 36 mm
Weight
1732 gr
ISBN-13
978-0-13-272675-7 (9780132726757)
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
Previous edition
Book
01/1996
5th Edition
Pearson
€39.67
Article exhausted; check for reprint
Content
1. Governmental and Nonprofit Accounting : Environment and Characteristics.
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. Trust and Agency (Fiduciary) Funds.
11. Internal Service Funds.
12. Enterprise Funds: Summary of Interfund-Account Group Accounting.
13. Financial Reporting: The CAFR and GPFS.
14. Financial Accounting and Reporting: Complex Reporting: Entities and Non-GAAP Bases of Accounting.
15. Contemporary Issues.
16. Accounting for Colleges and Universities.
17. Accounting for Health Care Organizations.
18. Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach.
19. Federal Government Accounting.
20. Auditing.
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. Trust and Agency (Fiduciary) Funds.
11. Internal Service Funds.
12. Enterprise Funds: Summary of Interfund-Account Group Accounting.
13. Financial Reporting: The CAFR and GPFS.
14. Financial Accounting and Reporting: Complex Reporting: Entities and Non-GAAP Bases of Accounting.
15. Contemporary Issues.
16. Accounting for Colleges and Universities.
17. Accounting for Health Care Organizations.
18. Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach.
19. Federal Government Accounting.
20. Auditing.