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Granof, Michael H. / Wardlow, Penelope S.
Core Concepts of Government and Not-For-Profit Accounting

- Juli 2010
ca. 99,90 Euro
2010. 448 Seiten, Softcover
ISBN-10: 0-471-73792-5
ISBN-13: 978-0-471-73792-6 - John Wiley & Sons

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Langtext
Building on the success of Government and Not-For-Profit Accounting, 2/e, Michael Granof and Penelope Wardlow's new text, CORE CONCEPTS OF GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING presents a concise, accessible, user-oriented look at the unique features of governmental and not-for-profit accounting. The text helps students understand the "why" of accounting requirements and how financial statements may be interpreted and used by a variety of interested parties, such as future managers, bond analysts, and members of legislatures and governing boards.

Aus dem Inhalt
* The Government and Not-for-Profit Environment
* Fund Accounting and Financial Reporting
* State and Local Government Financial Reporting - Overview
* Governmental Activities - Reporting Revenues
* Governmental Activities - Reporting Expenditures and Expenses
* Governmental Activities - Accounting for Capital Projects and Debt Service
* Capital Assets and Investments in Marketable Securities
* General Long-Term Obligations
* Business - Type Activities
* Fiduciary Activities
* Issues of Reporting, Disclosure, and Financial Analysis
* Non Government Not-For-Profits
* Special Issues for Higher Education and Healthcare Entities


 
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