Accounting for governmental & nonprofit entities /
Reck, Jacqueline L.
Accounting for governmental & nonprofit entities / Accounting for governmental and nonprofit entities Jacqueline L. Reck, Ph.D., CPA, James E. and C. Ellis Rooks, Distinguished Professor in Accounting, University of South Florida, Suzanne L. Lowensohn, Ph.D., CPA, Associate Professor of Accounting, Colorado State University. - Seventeenth Edition. - pages cm
Preface -- Introduction to accounting and financial reporting for governmental and not-for-profit entities -- State and local governments -- Principles of accounting and financial reporting for state and local governments -- Governmental operating statement accounts : budgetary accounting -- Accounting for governmental operating activities-illustrative transactions and financial statements -- Accounting for general capital assets and capital projects -- Accounting for general long-term liabilities and debt service -- Accounting for the business-type activities of state and local governments -- Accounting for fiduciary activities-agency and trust funds -- Financial reporting of state and local governments -- Accountability for public funds -- Analysis of governmental financial performance -- Auditing of governmental and not-for-profit organizations -- Budgeting and performance measurement -- Accounting and financial reporting for not-for-profit organizations and the federal government -- Accounting for not-for-profit organizations -- Not-for-profit organizations-regulatory, taxation, and performance issues -- Accounting for colleges and universities -- Accounting for health care organizations -- Accounting and reporting for the federal government -- Glossary -- Governmental and not-for-profit organizations -- Index.
9780078025822
2014043201
Finance, Public--Accounting.
Nonprofit organizations--Accounting.
Nonprofit organizations--Accounting.--United States
HJ9733 / .R43 2016
657/.825
Accounting for governmental & nonprofit entities / Accounting for governmental and nonprofit entities Jacqueline L. Reck, Ph.D., CPA, James E. and C. Ellis Rooks, Distinguished Professor in Accounting, University of South Florida, Suzanne L. Lowensohn, Ph.D., CPA, Associate Professor of Accounting, Colorado State University. - Seventeenth Edition. - pages cm
Preface -- Introduction to accounting and financial reporting for governmental and not-for-profit entities -- State and local governments -- Principles of accounting and financial reporting for state and local governments -- Governmental operating statement accounts : budgetary accounting -- Accounting for governmental operating activities-illustrative transactions and financial statements -- Accounting for general capital assets and capital projects -- Accounting for general long-term liabilities and debt service -- Accounting for the business-type activities of state and local governments -- Accounting for fiduciary activities-agency and trust funds -- Financial reporting of state and local governments -- Accountability for public funds -- Analysis of governmental financial performance -- Auditing of governmental and not-for-profit organizations -- Budgeting and performance measurement -- Accounting and financial reporting for not-for-profit organizations and the federal government -- Accounting for not-for-profit organizations -- Not-for-profit organizations-regulatory, taxation, and performance issues -- Accounting for colleges and universities -- Accounting for health care organizations -- Accounting and reporting for the federal government -- Glossary -- Governmental and not-for-profit organizations -- Index.
9780078025822
2014043201
Finance, Public--Accounting.
Nonprofit organizations--Accounting.
Nonprofit organizations--Accounting.--United States
HJ9733 / .R43 2016
657/.825