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Governmental and Nonprofit Accounting, Coursesmart eTextbook, 10th Edition

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

Published by Prentice Hall

Published Date: Sep 26, 2013

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Description

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.

Table of Contents

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

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Governmental and Nonprofit Accounting, Coursesmart eTextbook, 10th Edition
Format: Safari Book

$99.99 | ISBN-13: 978-0-13-275136-0