Opis: Governmental and Nonprofit Accounting - Robert Smith, Gregory Allison, Craig Shoulders

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. *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 Index

Szczegóły: Governmental and Nonprofit Accounting - Robert Smith, Gregory Allison, Craig Shoulders

Tytuł: Governmental and Nonprofit Accounting
Autor: Robert Smith, Gregory Allison, Craig Shoulders
Producent: Pearson
ISBN: 9781292040080
Rok produkcji: 2013
Ilość stron: 776
Oprawa: Miękka
Waga: 1.35 kg

Recenzje: Governmental and Nonprofit Accounting - Robert Smith, Gregory Allison, Craig Shoulders