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9780130661913

Governmental and Non-Profit Accounting Theory and Practical
Governmental and Non-Profit Accounting Theory and Practical
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  • ISBN-13: 9780130661913
  • ISBN: 0130661910
  • Edition: 7
  • Publication Date:
  • Publisher: Prentice Hall PTR

AUTHOR

SUMMARY

1. Governmental and Nonprofit Accounting: Environment and Characteristics. I. STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING. 2. State and Local Government Accounting Concepts, Objectives, and Principles. 3. Budgeting, Budgetary Accounting, and Budgetary Reporting. 4. General and Special Revenue Funds. 5. Revenue AccountingGovernmental Funds. 6. Expenditure AccountingGovernmental Funds. 7. Capital Projects Funds. 8. Debt Service Funds. 9. General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting. 10. Enterprise Funds. 11. Internal Service Funds. 12. Trust and Agency (Fiduciary) Funds Summary of Interfund-GCA-GLTL Accounting. 13. Financial Reporting: The Basic Financial Statements. 14. Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations. 15. Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity. II. FEDERAL AND NOT-FOR-PROFIT ORGANIZATION ACCOUNTING AND REPORTING. 16. Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach. 17. Accounting for Colleges and Universities. 18. Accounting for Health Care Organizations. 19. Federal Government Accounting. III. PUBLIC SECTOR AUDITING. 20. Auditing. Index.Freeman, Robert J. is the author of 'Governmental and Non-Profit Accounting Theory and Practical', published 0000 under ISBN 9780130661913 and ISBN 0130661910.

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