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Introduction to Governmental and Non-for-Profit Accounting » (6th Edition)

Book cover image of Introduction to Governmental and Non-for-Profit Accounting by Martin Ives

Authors: Martin Ives, Joseph R. Razek, Gordon A. Hosch, Larry A. Johnson
ISBN-13: 9780132366359, ISBN-10: 0132366355
Format: Hardcover
Publisher: Prentice Hall
Date Published: March 2008
Edition: 6th Edition

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Author Biography: Martin Ives

Martin Ives, MBA, CPA, CGFM, CIA, serves as the Distinguished Adjunct Professor of Public Administration at New York University's Wagner Graduate School of Public Service. Before entering the academic world, Ives was Vice Chair and Director of Research of the Governmental Accounting Standards Board, a member of the Federal Accounting Standards Advisory Board, First Deputy Comptroller of the City of New York, and Deputy Comptroller of the State of New York.

In addition to this text, Professor Ives has co-authored three books (Program Control and Audit, Financial Condition Analysis and Management, and Government Performance Audit in Action). He has also written chapters for audit and municipal finance handbooks, has authored more than 25 articles for the Government Accountants Journal, the Journal of Accountancy, the Internal Auditor, and other professional journals. In addition, he has spoken to numerous professional and civic organizations. He was founding president of the Albany chapter of the Institute of Internal Auditors and served on the governing boards of several other professional organizations.

Ives has received many honors and awards including the Public Service Award (Fund for the City of New York), the Governor Charles Evans Hughes Award (Capitol District chapter of the American Society for Public Administration), and the S. Kenneth Howard Award (Association for Budgeting and Financial Management). He has also been voted Adjunct of the Year by the students at NYU's Wagner Graduate School.

Joseph R. Razek, Ph.D., CPA (inactive), CGFM, is the Energy Accounting and Tax Conference Professorof Accounting at the University of New Orleans. A graduate of Ohio Wesleyan University, he received his master's of business administration from the University of Michigan and his doctorate from the University of Illinois. He is a certified public accountant and a certified government financial manager and has consulted for many governmental and not-for-profit organizations.

Dr. Razek has published articles in the Accounting Review, Government Accountants Journal, Accounting Historians Journal, Nonprofit World and other professional journals. He has also co-authored many chapters in governmental accounting handbooks, as well as a textbook on managerial accounting. Cited by his students as a dedicated and innovative teacher, Dr. Razek has received several teaching awards. He currently teaches courses in governmental and not-for-profit accounting and health care accounting at both the graduate and undergraduate level and is a member of the Louisiana Society of CPAs Health Care Task Force.

Gordon A. Hosch, Ph.D., CPA, CGFM, received his bachelor's degree from the University of New Orleans, a master's degree from the University of Arkansas, and his doctorate in accounting from Louisiana State University in Baton Rouge. He has served as chairman of the Department of Accountancy and is currently the KPMG Professor of Accounting and Graduate Programs Coordinator in Accounting at the University of New Orleans. He has public accounting experience with Peat, Marwick, Mitchell & Co. (now KPMG) and has served as a faculty intern with the Department of Agriculture's National Finance Center.

Dr. Hosch is a member of the Louisiana Society of CPAs Governmental Accounting and Auditing Committee. He has made presentations to various organizations including the American Society of Women Accountants, the American Software Users Group, the U.S. Navy, and the Internal Revenue Service. He received the Educator of the Year Award from the Louisiana Society of CPAs as well as numerous teaching awards, including the University of New Orleans College of Business Outstanding Alumnus Award. His publications have appeared in the Governmental Accountants Journal and other journals. In addition, he has

Book Synopsis

This basic-level textbook introduces accounting, largely in the context of U.S. governmental organizations, but including discussions of non-for-profit organizations and health care service providers. Topics include the budgetary process, the governmental fund accounting cycle, the preparation of financial statements, and analysis of financial statements. Annotation (c)2003 Book News, Inc., Portland, OR

Table of Contents

Ch. 1Governmental and not-for-profit accounting environment and characteristics1
Ch. 2The use of funds in governmental accounting16
Ch. 3The budgetary process62
Ch. 4The governmental fund accounting cycle : an introduction to general and special revenue funds115
Ch. 5The governmental fund accounting cycle : general and special revenue funds - special problems and permanent funds156
Ch. 6The governmental fund accounting cycle : debt service funds and capital projects funds224
Ch. 7The governmental fund accounting cycle : proprietary-type funds271
Ch. 8The governmental fund accounting cycle : fiduciary funds and special assessment accounting307
Ch. 9Reporting principles and preparation of fund financial statements363
Ch. 10Government-wide financial statements421
Ch. 11Federal government accounting and reporting464
Ch. 12Accounting for not-for-profit organizations496
Ch. 13Accounting for health care organizations550
Ch. 14Analysis of financial statements and financial condition601
Ch. 15Fundamentals of accounting642

Subjects