Essentials of accounting for governmental and not-for-profit organizations /
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York, NY :
McGraw-Hill,
c2013
|
| Edition: | 11th ed. |
| Subjects: |
Table of Contents:
- Introduction to accounting and financial reporting for governmental and not-for-profit organizations
- Overview of financial reporting for state and local governments
- Modified accrual accounting : including the role of fund balances and budgetary authority
- Accounting for the general and special revenue funds
- Accounting for other governmental fund types : capital projects, debt service, and permanent
- Proprietary funds
- Fiduciary (trust) funds
- Government-wide statements, capital assets, long-term debt
- Accounting for special-purpose entities, including public colleges and universities
- Accounting for private not-for-profit organizations
- College and university accounting-private institutions
- Accounting for hospitals and other health care providers
- Auditing, tax-exempt organizations, and evaluating performance
- Financial reporting by the federal government
- Appendix: illustrative example
- Glossary: governmental and not-for-profit accounting terminology
- Index