Government and Not-for-Profit Accounting

Concepts and Practices

Michael H. Granof (Autor)

Media-Kombination

736 Seiten

2004 | 3rd Revised edition
John Wiley & Sons Inc
978-0-471-23009-0 (ISBN)

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Covering government and not for profit accounting, this work is directed for potential users and preparers of financial reports. The emphasis is placed on the significance of reported information and how users and preparers can interpret and analyze accounting information.

Revised and updated, Granof's Third Edition incorporates the latest GASB pronouncements and takes a fresh look at the unique features of governmental and not-for-profit accounting. This text will help you develop a firm grasp of the theory underlying current practice, so you can quickly acquire the skills required of professional accountants and auditors. Throughout, the emphasis is on the significance of reported information and how to interpret and analyze accounting information.

Preface.About the Author.Chapter 1. The Government and Not-for-Profit Environment.Chapter 2. Fund Accounting.Chapter 3. Issues of Budgeting and Control.Chapter 4. Recognizing Revenues in Governmental Funds.Chapter 5. Recognizing Expenditures in Governmental Funds.Chapter 6. Accounting for Capital Projects and Debt Service.Chapter 7. Long-lived Assets and Investments in Marketable Securities.Chapter 8. Long-Term Obligations.Chapter 9. Business-Type Activities.Chapter 10. Fiduciary Funds and Permanent Funds.Chapter 11. Issues of Reporting, Disclosure, and Financial Analysis.Chapter 12. Other Not-for-Profit Organizations.Chapter 13. Using Cost Information to Manage and Control.Chapter 14. Managing for Results.Chapter 15. Auditing Governments and Not-for-Profit Organizations.Chapter 16. Federal Government Accounting.Glossary.Index.

Erscheint lt. Verlag	11.5.2004
Zusatzinfo	Illustrations
Verlagsort	New York
Sprache	englisch
Maße	212 x 258 mm
Gewicht	1502 g
Themenwelt	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	0-471-23009-X / 047123009X
ISBN-13	978-0-471-23009-0 / 9780471230090
Zustand	Neuware