Government and Not-for-Profit Accounting: Concepts and Practices

The new edition of this textbook provides updates for the newest standards, along with additional projects for users to complete using Sage Software. Examples and data are updated throughout the text, and new discussion questions have been added to the end of each chapter. INDICE: Chapter 1The Government and Not–for–Profit Environment 1 .Chapter 2 Fund Accounting 36 .Chapter 3 Issues of Budgeting and Control 89 .Chapter 4 Recognizing Revenues in Governmental Funds 133 .Chapter 5 Recognizing Expenditures in Governmental Funds 180 .Chapter 6 Accounting for Capital Projects and Debt Service 228 .Chapter 7 Capital Assets and Investments in Marketable Securities 272 .Chapter 8 Long–Term Obligations 309 .Chapter 9 Business–Type Activities 348 .Chapter 10 Fiduciary Funds and Permanent Funds 402 .Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis 464 .Chapter 12 Not–for–Profit Organizations 515 .Chapter 13 Colleges and Universities 576 .Chapter 14 Health Care Providers 611 .Chapter 15 Managing for Results 641 .Chapter 16 Auditing Governments and Not–for–Profit Organizations 682 .Chapter 17 Federal Government Accounting 722 .Glossary 775 .Value Tables 793 .Index 801

• ISBN: 978-1-118-15597-4
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 832
• Fecha Publicación: 16/08/2016
• Nº Volúmenes: 1
• Idioma: Inglés