Government and not-for-profit accounting: concepts and practices
Unlike other government and not-for-profit books, this one is directed to potential users rather than preparers of financial reports. The emphasis is on demonstrating the significance of reported information and how users can interpret and analyze accounting information.
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THE GOVERNMENT AND NOTFOR
What Other Characteristics of Governments
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Accounts Payable amount annual appropriate balance sheet basis of accounting benefits bonds budget budgetary business-type activities businesses capital assets capital projects fund cash flows changes in fund charged city's collected contributions control account costs Current Liabilities debt service fund December 31 depreciation earned economic employees enterprise fund entity equipment estimated example expenses fair value FASB financial reporting financial statements fiscal fixed assets full accrual basis fund balance fund statements GAAP GASB Standards government-wide statements governmental funds governments and not-for-profits grant income internal service fund investment issue June 30 liabilities long-term debt long-term obligations market value ments million modified accrual basis nonexchange operating organization paid payable payments pension percent period premium property taxes proprietary funds purchase received recognized as revenue repurchase agreements revenues and expenditures special revenue fund specific statement of activities statement of revenues tion Total transactions transfer unrestricted users year-end