|Governmental and Nonprofit Accounting||
Governmental and Nonprofit Accounting
For accounting students enrolled in a governmental and nonprofit accounting course. This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.
&> For accounting students enrolled in a governmental and nonprofit accounting course.
This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.
Through the Eyes of the Learner
This edition incorporates major, positive changes in the order and method of presentation after the authors examined the text “through the eyes of the learner.” To optimize understanding and connections:
Comprehensive, up-to-date coverage of government and not-for-profit accounting and reporting is included in this text. It incorporates the most recently adopted professional literature, including GASB statements and other works.
Integration of the computerized Harvey City Case has been included throughout Chapters 4 to 15 to simulate the experience of accounting and reporting for a small city.
OTHER TOPICS OF DISTINCTION
NEW!Present material as seen through the eyes of the learner: Changes were made to this edition to allow students to master the content more efficiently. The material that was enhanced includes:
NEW! Offer the latest information : GAAP and GAGAS driven changes. All four of the key new GASB Statements will be in effect by the time that students who use this text graduate. These statements contain guidance relevant to 13 of the 15 chapters on state and local government accounting as well as the chapters on health care accounting and college and university accounting. The statements are:
CHAPTER 1 Governmental and Nonprofit Accounting
Environment and Characteristics
CHAPTER 2 State and Local Government Accounting and Financial Reporting
Model: The Foundation
CHAPTER 3 The General Fund and Special Revenue Funds
CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting
CHAPTER 5 Revenue Accounting–Governmental Funds
CHAPTER 6 Expenditure Accounting–Governmental Funds
CHAPTER 7 Capital Projects Funds
CHAPTER 8 Debt Service Funds
CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
Introduction to Interfund-GCA-GLTL Accounting
CHAPTER 10 Enterprise Funds
CHAPTER 11 Internal Service Funds
CHAPTER 12 Trust and Agency (Fiduciary) Funds
Summary of Interfund-GCA-GLTL Accounting
CHAPTER 13 Financial Reporting
The Basic Financial Statements and Required Supplementary Information
CHAPTER 14 Financial Reporting
Deriving Government-Wide Financial Statements and Required Reconciliations
CHAPTER 15 Financial Reporting
The Comprehensive Annual Financial Report and the Financial Reporting Entity
CHAPTER 16 Non-SLG Not-for-Profit Organizations
CHAPTER 17 Accounting for Colleges and Universities
CHAPTER 18 Accounting for Health Care Organizations
CHAPTER 19 Federal Government Accounting
CHAPTER 20 Auditing Governments and Not-for-Profit Organizations