Governmental and Nonprofit Accounting

Theory and Practice, Update: United States Edition

Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, Terry K. Patton, Jr. Smith G. Robert (Autoren)

Buch | Hardcover

888 Seiten

2010 | 9th edition
Pearson (Verlag)
978-0-13-255272-1 (ISBN)

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Governmental and Nonprofit Accounting

Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G. Robert Smith, G. Robert Smith Jr.

2012

Buch | Hardcover

CHF 309, ⁹⁵

zur Neuauflage

This comprehensive textbook is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

The updated ninth edition now includes information on new GASB Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions.

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—SFAS 116 and 117 Approach
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

Erscheint lt. Verlag	29.7.2010
Sprache	englisch
Maße	216 x 276 mm
Gewicht	1780 g
Themenwelt	Schulbuch / Wörterbuch
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	0-13-255272-8 / 0132552728
ISBN-13	978-0-13-255272-1 / 9780132552721
Zustand	Neuware