Accounting for Governmental and Nonprofit Entities
McGraw-Hill Education, Mar 9, 2009 - Business & Economics - 800 pages
The 15th edition of Accounting for Governmental and Nonprofit Entities is a comprehensive governmental and not-for-profit accounting text that balances concepts and procedures written by accounting professors engaged with professional for students who will be auditing and working in public and not-for-profit sector entities. This market leading text brings instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organization, and how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers. With the extensive experience of the current author team comes along a relevant and accurate new edition as well as instructor tools.
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Financial Reporting of State and Local
Expanding the Scope of Accountability
65 other sections not shown
accepted accounting principles Accounts Payable accrual basis Accrued adjusting entry AICPA amount appropriations audit balance sheet basic financial statements bonds budget business-type activities CAFR capital assets capital projects fund cash flows changes in fund Chapter City component units control account cost County Debits Credits debt service fund December 31 depreciation Drew County Encumbrances enterprise funds expenditures expenses fair value FASB fiduciary financial reporting financing sources fiscal Fund Balance fund financial statements GAAP GASB standards government-wide financial statements government-wide level government-wide statement Governmental Accounting governmental activities governmental funds income interest interfund internal service fund investments June 30 liabilities long-term liabilities ment not-for-profit organizations Payable payment primary government property taxes proprietary funds purchase received recorded restricted net assets single audit special revenue funds statement of activities statement of revenues Total Town of Brighton transactions unrestricted xxx xxx