ISE Accounting for Governmental & Nonprofit Entities

Jacqueline L. Reck Serves as the associate dean of financial management and academic affairs for the College of Business and is the James E. and C. Ellis Rooks Distinguished Professor in Accounting at the University of South Florida. She received a BS degree from North Dakota State University, BS and MAcc degrees from the University of South Florida, and her PhD from the University of MissouriColumbia. She is a certified public accountant (Florida). Dr. Reck worked for state government for several years before joining academia. Currently, she is active in several professional associations. In addition to teaching governmental and not-for-profit accounting, Dr. Reck serves on the Governmental Accounting Standards Advisory Council and frequently presents continuing professional education workshops and sessions. She has provided workshops on governmental and not-for-profit accounting for local accounting firms and the state auditor generals staff. Dr. Reck has received several teaching and research awards and has chaired or served on several doctoral dissertation committees. Dr. Reck has published articles in Contemporary Accounting Research; Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Journal of Public Budgeting, Accounting and Financial Management; and the Journal of Information Systems , among others. She joined as an author on the 14th edition. Suzanne L. Lowensohn is an associate professor of Accounting at Colorado State University. She received a BS and a MAcc degree from the University of South Florida, and her PhD from the University of Miami. She is a certified public accountant (Florida) and a chartered global management accountant. Dr. Lowensohn has served on the Governmental Accounting Standards Board Intangible Issues Task Force and Comprehensive Implementation Guide Advisory Committee, on the Government Finance Officers Association Special Review Executive Committee, on the Colorado Society of Certified Public Accountants Governmental Issues Committee, on the AICPA FARS Content Subcommittee, and as president of the Government and Nonprofit Section of the American Accounting Association. Prior to joining academia, she worked for KPMG and performed numerous governmental audits. Professor Lowensohn has published articles in Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Accounting and the Public Interest; Journal of Accounting Lite r ature ; Issues in Accounting Education; and Behavioral Research in Accounting, among others. She joined as an author on the 16th edition. Daniel G. Neely is an associate professor of Accounting at the University of WisconsinMilwaukee. He received BBA and MPA degrees from the University of Texas at Austin and his PhD from the University of Houston. He is a certified public accountant (Texas). Dr. Neely worked in public accounting for several years before joining academia. Currently, he is active in professional associations and nonprofit organizations. In addition to teaching not-for-profit accounting, Dr. Neely serves on the Journal of Governmental and Nonprofit Accounting Editorial Board. He has served on the FASB NFP Financial Statements Project Resource Group and the FASB NFP Other Financial Communications Resource Group. Professor Neely has published articles in Contemporary Accounting Research; Journal of Accounting and Public Policy; Journal of Governmental and Nonprofit Accounting; Accounting Horizons; Issues in Accounting Education; Journal of Accounting Education; Nonprofit Voluntary Sector Quarterly; and Journal of Public Budgeting, Accounting and Financial Management, among others. He joined as an author on the 18th edition.

1.    Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities
PART ONE: State and Local Governments
2.    Principles of Accounting and Financial Reporting for State and Local Governments
3.    Governmental Operating Statement Accounts; Budgetary Accounting
4.    Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
5.    Accounting for General Capital Assets and Capital Projects
6.    Accounting for General Long-term Liabilities and Debt Service
7.    Accounting for the Business-type Activities of State and Local Governments
8.    Accounting for Fiduciary Activities— Agency and Trust Funds
9.    Financial Reporting of State and Local Governments
PART TWO: Accountability for Public Funds
10.    Analysis of Governmental Financial Performance
11.    Auditing of Governmental and Not-for-Profit Organizations
12.    Budgeting and Performance Measurement
PART THREE: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government
13.    Accounting for Not-for-Profit Organizations
14.    Not-for-Profit Organizations— Regulatory, Taxation, and Performance Issues
15.    Accounting for Colleges and Universities
16.    Accounting for Health Care Organizations
17.    Accounting and Reporting for the Federal Government