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Governmental and Not-for-Profit Accounting
Core Concepts of Government and Not-for-Profit Accounting
Core Concepts of Government and Not-for-Profit Accounting
Michael H. Granof, Univ. of Texas, Austin
Penelope S. Wardlow
ISBN: 978-0-471-21853-1
©2003
432 pages
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TITLE INFORMATION
Description
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Table of Contents
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Detailed Contents
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Hallmark Features
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Sample Chapters
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Supplements
Table of Contents
The Government and Not-for-Profit Environment
Fund Accounting
Government Financial Reporting
Governmental Activities - Recognizing Revenues
Governmental Activities - Recognizing Expenditures and Expenses
Governmental Activities - Accounting for Capital Projects and Debt Service
Government Activities - Capital Assets and Investments in Marketable Securities
Governmental Activities - Long-Term Obligations
Business-Type Activities and Internal Services
Permanent Funds and Fiduciary Funds
Issues of Reporting and Disclosure
Not-For-Profit Organizations
Special Issues for Not-For-Profit Healthcare Providers and Institutions of Higher Education
Financial Analysis
Appendix
Glossary
Subject Index
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