000			04062cam a2200469 i 4500
999			_c12503 _d12503
001			20136293
003			OSt
005			20210812095404.0
007			ta
008			171109s2019 nyu b 001 0 eng
010			_a 2017052010
020			_a9781259917059 (alk. paper)
020			_a9781260091748 (pbk)
040			_aDLC _beng _cHNU _erda
042			_apcc
043			_an-us---
050	0	0	_aHJ9733 _b.W48 2019
082	0	0	_223 _3GC _a657.835 R24 2019
084			_aCBA
100	1		_aReck, Jacqueline L., _eauthor. _917331
245	1	0	_aAccounting for governmental & nonprofit entities / _cJacqueline 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.
246	3		_aAccounting for governmental and nonprofit entities
250			_aEighteenth edition.
264			_aNew York, NY, USA : _bMcGraw-Hill Education , _c©2019.
300			_axxvii, 770 pages : _c27 cm _billustrations ;
336			_atext _btext
504			_aIncludes bibliographical references and index.
505			_aChapter 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
520			_aThe 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.
520			_aWritten 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.
521			_aCBA _bBachelor of Science in Accountancy
546			_aText in English
650		0	_aFinance, Public _xAccounting. _917332
650		0	_aNonprofit organizations _xAccounting. _917333
650		0	_aNonprofit organizations _zUnited States _xAccounting. _97800
700	1		_aLowensohn, Suzanne L., _eauthor. _917334
700	1		_aNeely, Daniel G., _eauthor. _917335
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK _h600-699