TY - BOOK AU - Reck,Jacqueline L. AU - Lowensohn,Suzanne L. TI - Accounting for governmental & nonprofit entities SN - 9780078025822 AV - HJ9733 .R43 2016 U1 - 657/.825 23 PY - 2016/// CY - Dubuque PB - McGraw-Hill Education KW - Finance, Public KW - Accounting KW - Nonprofit organizations KW - United States N1 - 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 ER -