Core Concepts of Government and Not–For–Profit Accounting

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.

Spis treści:
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.