Accounting for governmental & nonprofit entities /
Accounting for governmental and nonprofit entities
Jacqueline L. Reck, Ph.D., CPA, James E. and C. Ellis Rooks Distinguished Professor in Accounting, University of South Florida, Suzanne L. Lowensohn, Ph.D., CPA, CGMA, Assistant Professor of Accounting, University of Vermont, Daniel G. Neely, Ph.D., CPA, Associate Professor of Accounting, University of Wisconsin--Milwaukee.
- Eighteenth edition.
- xxvii, 770 pages : illustrations ; 27 cm
Includes bibliographical references and index.
Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities Part One: State and Local Governments Chapter 2: Principles of Accounting and Financial Reporting for State and Local Governments Chapter 3: Governmental Operating Statement Accounts; Budgetary Accounting Chapter 4: Accounting for Governmental Operating Activities-Illustrative Transactions and Financial Statements Chapter 5: Accounting for General Capital Assets and Capital Projects Chapter 6: Accounting for General Long-term Liabilities and Debt Service Chapter 7: Accounting for the Business-Type Activities of State and Local Governments Chapter 8: Accounting for Fiduciary Activities-Agency and Trust Funds Chapter 9: Financial Reporting of State and Local Governments Part Two: Accountability for Public Funds Chapter 10: Analysis of Governmental Financial Performance Chapter 11: Auditing of Governmental and Not-for-Profit Organizations Chapter 12: Budgeting and Performance Measurement Part Three: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government Chapter 13: Accounting for Not-for-Profit Organizations Chapter 14: Not-for-Profit Organizations-Regulatory, Taxation, and Performance Issues Chapter 15: Accounting for Colleges and Universities Chapter 16: Accounting for Health Care Organizations Chapter 17: Accounting and Reporting for the Federal Government Glossary Governmental and Not-for-Profit Organizations Index
The current author team brings to this edition their extensive experience teaching government and not-for-profit courses as well as insights gained from their professional experience, scholarly writing, and professional activities. Written for students who will be auditing and working in public and not for-profit sector entities, this book have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organizations.
College of Business and Accountancy Bachelor of Science in Accountancy
Text in English
9781259917059 (alk. paper) 9781260091748 (pbk)
2017052010
Finance, Public--Accounting. Nonprofit organizations--Accounting. Nonprofit organizations--Accounting.--United States