Governmental and Nonprofit Accounting: Theory and Practice » (9th Edition)

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

Governmental and non-profit accounting concepts, principles, and practices.

For accountants who need an up-to-date textbook covering state and local government, federal government, and not-for-profit organization accounting

Ch. 1 Governmental and Nonprofit Accounting: Environment and Characteristics 1

Ch. 2 State and Local Government Accounting and Financial Reporting Model: The Foundation 32

Ch. 3 The General Fund and Special Revenue Funds 69

Ch. 4 Budgeting, Budgetary Accounting, and Budgetary Reporting 119

Ch. 5 Revenue Accounting - Governmental Funds 173

Ch. 6 Expenditure Accounting - Governmental Funds 220

Ch. 7 Capital Projects Funds 262

Ch. 8 Debt Service Funds 301

Ch. 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting 342

Ch. 10 Enterprise Funds 389

Ch. 11 Internal Service Funds 438

Ch. 12 Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting 470

Ch. 13 Financial Reporting: The Basic Financial Statements and Required Supplementary Information 506

Ch. 14 Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations 555

Ch. 15 Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity 611

Ch. 16 Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach 644

Ch. 17 Accounting for Colleges and Universities 683

Ch. 18 Accounting for Health Care Organizations 721

Ch. 19 Federal Government Accounting 751

Ch. 20 Auditing Governments and Not-for-Profit Organizations 788

Index 831