- August 2010
132.- Euro
2010. 448 Pages, Softcover
ISBN-10: 0-471-73792-5
ISBN-13: 978-0-471-73792-6 - John Wiley & Sons






Sample Chapter

Detailed description
Building on the success of Government and Not-For-Profit Accounting, 2e, Michael Granof and Penelope Wardlow's Core Concepts of Government and Not-For-Profit Accounting 2nd Edition 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.

From the contents
* The Government and Not-for-Profit Environment.
* Fund Accounting.
* Government Financial Reporting.
* Governmental Activities - Revenues.
* Governmental Activities - Recognizing Expenditures and Expenses.
* Governmental Activities - Capital Projects and Debt Service.
* Government Activities - Capital Assets and Investments in Marketable Securities.
* Government Activities - Long Term Obligations.
* Business-Type Activities and Internal Services.
* Permanent Funds and Fiduciary Funds.
* Issues of Reporting and Disclosure.
* Not-For-Profit Organizations.
* Special Issues for Not-For-Profit Health Care Providers and Institutions of Higher Education.
* Auditing Governments and Not-For-Profit Organizations.
* Financial Analysis.