Introduction to Government and Not-for-Profit Accounting (6th Edition)
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品牌: Martin IvesJoseph R. RazekGordon A. HoschLarry A. Johnson
基本信息出版社:Prentice Hall; 6 (2008年3月2日)平装:672页正文语种:英语ISBN:0132366355条形码:9780132366359商品尺寸:23.6 x 18 x 3 cm商品重量:1.1 KgASIN:0132366355商品描述内容简介KEY BENEFIT: 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.
KEY TOPICS: 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.
MARKET: For Accountants and Auditors studying for professional certification.
目录
Governmental and Not-for-Profit Accounting Environment and Characteristics
The Use of Funds in Governmental Accounting
Budgetary Considerations in Governmental Accounting
The Governmental Fund Accounting Cycle: An Introduction to General and Special Revenue Funds
The Governmental Fund Accounting Cycle: Additional Transactions of General and Special Revenue Funds–Introduction to Permanent Funds
The Governmental Fund Accounting Cycle: Capitol Project Funds, Debt Service Funds, and Special Assessments
The Governmental Fund Accounting Cycle: Proprietary-Type Funds
The Governmental Fund Accounting Cycle: Fiduciary-Type Funds
Reporting Principles and Preparation of Fund Financial Statements
Government-Wide Financial Statements
Federal Government Accounting and Reporting
Accounting for Not-for-Profit Organizations
Accounting for Health Care Organizations
Analysis of Financial Statements and Financial Condition
Fundamentals of Accounting
