- Februar 2010
209,- Euro
2010. 802 Seiten, Hardcover
ISBN-10: 0-470-39078-6
ISBN-13: 978-0-470-39078-8 - John Wiley & Sons

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Langtext
Granof's Fifth Edition is revised and updated with a new expanded TOC and added emphasis on real world applications. The text contains the latest GASB pronouncements, aiming to make students aware of the dynamism of government and not-for-profit accounting and of the intellectual challenges that it presents.

Almost all issues addressed in this text--revenue and expense recognition, asset and liability valuation, the scope of the reporting entity, reporting cash flows, etc. --have counterparts in business accounting. By emphasizing concepts, rather than rules and procedures, the text ensures that students will gain insight into how and why the issues may have been resolved either similarly or differently in the business sector. So, unlike other government and NFP accounting texts, Granof 5e is directed for both potential users and preparers of financial reports.

Aus dem Inhalt
Chapter 1 The Government and Not-for-Profit Environment.

Chapter 2 Fund Accounting.

Chapter 3 Issues of Budgeting and Control.

Chapter 4 Recognizing Revenues in Governmental Funds.

Chapter 5 Recognizing Expenditures in Governmental Funds.

Chapter 6 Accounting for Capital Projects and Debt Service.

Chapter 7 Capital Assets and Investments in Marketable Securities.

Chapter 8 Long-Term Obligations.

Chapter 9 Business-Type Activities.

Chapter 10 Fiduciary Funds and Permanent Funds.

Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis.

Chapter 12 Not-for-Profit Organizations.

Chapter 13 Colleges and Universities.

Chapter 14 Health Care Providers.

Chapter 15 Managing for Results.

Chapter 16 Auditing Governments and Not-for-Profit Organizations.

Chapter 17 Federal Government Accounting.

Glossary.

Value Tables.

Index.