Essentials of Accounting for Governmental and Not-for-profit Organizations
Designed to provide less detailed coverage than is found in longer texts, this volume aims to prepare accounting students for the Uniform CPA examination. This sixth edition incorporates the FASB and GASB pronouncements passed since the previous edition.
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Introduction to Accounting and Financial Reporting for Governmental and NotForProfit Organizations
Overview of Financial Reporting for State and Local Governments
Budgetary Accounting for the General and Special Revenue Funds
17 other sections not shown
Accounts Payable Accounts Receivable accrual accounting accrual basis accrued agency funds AICPA amount appropriations Balance Sheet bonds budget business-type activities capital assets capital projects fund Cash and Cash Cash Flows Changes in Fund Chapter component units contributions control account Debits Credits debt service fund December 31 depreciation employees Encumbrances ended June 30 enterprise fund expenditures expenses fair value FASB federal fiduciary funds fiscal fixed assets fund financial statements GAAP government-wide statements governmental activities governmental unit Illustration income infrastructure interest internal service funds investments issued June 30 ledger liabilities long-term debt ments nonexchange transactions Northern State University not-for-profit organizations operating payment pension permanently restricted property taxes proprietary funds Reclassification recorded Schedule Single Audit special revenue funds Statement of Activities Statement of Cash Statement of Revenues temporarily restricted Total transfers trial balance trust funds Uncollectible Unrestricted Net Assets Village of Elizabeth Water Utility Fund year-end