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Understanding Governmental and Nonprofit
FUND ACCOUNTING FOR NONPROFIT ORGANIZATIONS OTHER
THE STATEMENT OF FINANCIAL POSITION
8 other sections not shown
accrual accounting accrual basis agency funds AICPA Allowance for Uncollectible amount appropriate assessed asset account group audit balance sheet budget business organizations capital maintenance capital projects fund cash flows City of East combined statement concept cost creditors current period current restricted fund current unrestricted debt service fund depreciation earnings East River endowment funds enterprise fund entry equity example Exhibit expenses Financial ratios financial resources financial statements Financing Sources fiscal period fiscal year-end fixed asset account fund types Funds account GAAP GASB governmental accounting governmental and nonprofit governmental funds governmental unit grant hospitals income intergenerational equity investment issued liabilities long-term assets long-term debt ment nonprofit accounting nonprofit financial reports nonprofit organizations Operating Transfer Payable payment property taxes proprietary funds purchase ratio received recorded requirements Retained Earnings revenue bonds revenues and expenditures single audit special revenue fund statement of revenues Total transactions trust funds unrestricted fund users