Introduction to Governmental and Not-for-profit Accounting
Pearson/Prentice Hall, 2004 - Business & Economics - 704 pages
Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. Now includes a print update on GASB 34, packaged with the volume. Topics addressed include government and not-for-profit environments and characteristics, the use of funds in governmental accounting, the budgetary process, special revenue funds, debt service funds and capital projects funds, proprietary and fiduciary funds, general reporting principles, government-wide financial statements, fundamentals of accounting and reporting and analysis of financial statements and financial condition. For Accountants and Auditors studying for professional certification.
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The Use of Funds in Governmental Accounting
The Use of Funds in Governmental Accounting 16
The Budgetary Process
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accounting equation Accounts payable accounts receivable accrual accounting adjusting entry Agency Fund AICPA Allowance for uncollectible amount Angusville Appropriations assessment balance sheet basis of accounting bills budget Budgetary fund balance capital assets Capital Projects Fund changes in fund Chapter closing entries collected contributions cost current financial resources current liabilities debit Debt Service Fund December 31 depreciation employees Enterprise Fund entity entries to record equipment equity Estimated revenues expenses fees financial reporting fiscal fund balance reserved fund financial statements GASB Statement government-wide financial statements government-wide statements governmental accounting governmental funds governmental unit governmental-type funds hospital interest interfund Internal Service Fund journal entries liabilities long-term debt ment modified accrual basis paid payment percent Prepare Purpose Trust Required reserved for encumbrances resources measurement focus salaries Special Revenue Fund statement of revenues supplies Table Total transactions transfers trial balance Trust Fund Unreserved fund balance unrestricted Vouchers payable