Government and Not-for-Profit Accounting: Concepts and Practices, Second edition
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More About This Title Government and Not-for-Profit Accounting: Concepts and Practices, Second edition
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The Government and Not-for-Profit Environment.
Fund Accounting.
Issues of Budgeting and Control.
Recognizing Revenue in Governmental Funds.
Recognizing Expenditures in Governmental Funds.
Accounting for Capital Projects and Debt Service.
Long-Lived Assets and Investments in Marketable Securities.
Long-Term Obligations.
Business-Type Activities.
Fiduciary Funds and Permanent Funds.
Issues of Reporting, Disclosure, and Financial Analysis.
Other Not-For-Profit Organizations.
Using Cost Information to Manage and Control.
Managing for Results.
Auditing Governments and Not-for-Profit Organizations.
Federal Government Accounting.
Glossary.
Value Tables.
Index.
Fund Accounting.
Issues of Budgeting and Control.
Recognizing Revenue in Governmental Funds.
Recognizing Expenditures in Governmental Funds.
Accounting for Capital Projects and Debt Service.
Long-Lived Assets and Investments in Marketable Securities.
Long-Term Obligations.
Business-Type Activities.
Fiduciary Funds and Permanent Funds.
Issues of Reporting, Disclosure, and Financial Analysis.
Other Not-For-Profit Organizations.
Using Cost Information to Manage and Control.
Managing for Results.
Auditing Governments and Not-for-Profit Organizations.
Federal Government Accounting.
Glossary.
Value Tables.
Index.