Accounting for Governmental and Nonprofit Entities

15th Edition

By Earl Wilson , Jacqueline Reck , Susan Kattelus

Publication Date: Mar 9, 2009

ISBN:0073379603 / 9780073379609

Language: English

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Imprint: McGraw-Hill/Irwin Publisher: McGraw-Hill Education Dimensions: 10.2 X 8.3 Inches (US)

Summary
Table of Contents

Main Description

The 15th edition of Accounting for Governmental and Nonprofit Entities is a comprehensive governmental and not-for-profit accounting text that balances concepts and procedures written by accounting professors engaged with professional for students who will be auditing and working in public and not-for-profit sector entities. This market leading text brings instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organization, and how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers. With the extensive experience of the current author team comes along a relevant and accurate new edition as well as instructor tools.

Accounting for Governmental and Nonprofit Entities

Chapter 1: Financial Reporting for Governmental and Not-for-Profit Entities

Part I: 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

Chapter 10: Analysis of Governmental Financial Performance

Part II: Accountability for Public Funds

Chapter 11: Accounting and Reporting for the Federal Government

Chapter 12: Auditing of Governmental and Not-for-Profit Organizations

Chapter 13: Budgeting and Performance Measurement

Part III: Not-For-Profit Organizations

Chapter 14: Accounting for Not-for-Profit Organizations

Chapter 15: Not-for-Profit Organizations – Regulatory, Taxation, and Performance Issues

Chapter 16: Accounting for Colleges and Universities

Chapter 17: Accounting for Health Care Organizations

Glossary

Governmental and Not-for-Profit Organizations

Index