(eBook PDF) Government and Not-for-Profit Accounting: Concepts and Practices, 8th Edition – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 1119495857
- ISBN-13 : 978-1119495857
- Author:
Government and Not-for-Profit Accounting highlights the dynamic nature and constant evolution of the field and the intellectual challenges it presents. Designed to assist both preparers and potential users of financial reports, this book emphasizes concepts over rules and regulations to help students think critically and consider the effectiveness of alternate methodologies. Real-world examples demonstrate the similarities and differences between the public and private sectors–and how each might approach the same issue–and complete coverage of relevant reporting standards and practices aligns with the latest GASB, FASB, and AICPA changes. A central goal of this text is to make students aware of the reasons behind the guidelines and standards, and consider their strengths, limitations, applications, and alternatives. Much more than simply an invaluable preparation resource for the CPA and CGFM exams, this book lays the intellectual foundation that allows the students of today to become the leaders of tomorrow: the members of the standardsetting boards, partners of CPA firms, government and notforprofit executives, legislative and governing board members, and more.
table of contents:
1 The Government and Not- for- Profit Environment
2 Fund Accounting
3 Issues of Budgeting and Control
4 Recognizing Revenues in Governmental Funds
5 Recognizing Expenditures in Governmental Funds
6 Accounting for Capital Projects and Debt Service
7 Capital Assets and Investments in Marketable Securities
8 Long-Term Obligations
9 Business-Type Activities
10 Pensions and Other Fiduciary Activities
11 Issues of Reporting, Disclosure, and Financial Analysis
12 Not-for-Profit Organizations
13 Colleges and Universitie
14 Health-care Providers
15 Auditing Governments and Not-for-Profit Organizations
16 Federal Government Accounting
17 Managing for Results