Accounting and Financial Reporting for Governmental Units and Not-for-profit Organizations

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Kendall/Hunt Pub., 2001 - Business & Economics - 424 pages
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Contents

Introduction for NotforProfit Organizations
1
Financial Reporting for NotforProfit
25
Statement of Functional Expenses 38
38
FASBs New Requirements for Contributions
60
CONTENTS
61
NotforProfit EntitiesAn Illustration 86
86
Private Colleges and Universities 100
100
Tax Considerations 133
133
General Funds and Special Revenue Funds 208
209
Capital Projects Fund 242
243
Financial Statements 255
256
Accounting Basis and Measurement 268
268
Financial Statements 279
280
Proprietary Funds 285
286
Internal Service Funds Financial Statements 295
295
Enterprise Fund 301
301

Annual Filing Requirements 142
142
Private Foundation Status 150
150
Accounting for State and Local Governments 161
161
Debt Service Funds 267
166
Accounting Basis and Fund Accounting 167
167
Budgetary Control 173
173
Financial Reporting and Accounting Models
182
Governmental Fund Financial Statements 191
191
Fiduciary Funds Financial Statements 200
201
Enterprise Fund Financial Statements 309
309
Fiduciary Funds 319
320
Agency Funds Financial Statements 326
326
Trust Funds Financial Statements 341
341
GovernmentalWide Financial Reports 348
349
Fund Level Financial Statements 374
370
Accounting for Public Colleges and Universities 380
380
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