Introduction to Governmental and Not-for-profit Accounting
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. The information on state and local government financial reporting has been updated for coverage of the new financial reporting model, the reporting entity, and financial condition analysis. New examples have been added to more clearly describe the nature of lease accounting. The module on pension trust funds has been rewritten to reflect new GASB pronouncements in a simpler format. New material was added on the measurement of pension costs and other post-employment benefits. For accountants wishing to increase or refresh their knowledge of government and not-for-profit accounting or public budgeting.
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Introduction to Accounting for Nonbusiness Organizations
The Use of Funds in Governmental Accounting 11
The Budgetary Process 60
17 other sections not shown
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Introduction to Governmental and Not-For-Profit Accounting
Joseph R. Razek
No preview available - 2000
Accounts payable adjusting entry Agency Fund AICPA Allowance for uncollectible amount Angusville appropriations Assets Account Group Assume balance sheet basis of accounting bond issue budget Budgetary fund balance Capital Projects Fund cash flow statement cash flows changes in fund closing entries collected contributions cost debit Debt Account Group Debt Service Fund December 31 depreciation Enterprise Fund entity entry to record equipment Estimated revenues Expendable Trust Fund FASB fees financial reporting financial statements financing sources Fixed Assets Account following entry fund balance reserved GAAP governmental accounting governmental unit governmental-type funds hospital Income Trust interest Internal Service Fund investment income Jefferson Parish lease Long-Term Debt Account measurement focus Nonexpendable Trust Fund not-for-profit operating statement Operating transfer organizations paid principal received Required reserved for encumbrances retained earnings salaries Special Revenue Fund statement of revenues supplies Table transactions trial balance Unreserved fund balance Unrestricted Vouchers payable