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Government and Not-for-Profit Accounting: Concepts and Practices, 3rd Edition
Michael H. Granof,
Univ. of Texas, Austin
ISBN: 978-0-471-23009-0
©2005
736 pages
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Table of Contents
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- The Government and Not-for-Profit Environment
- Fund Accounting
- Issues of Budgeting and Control
- Recognizing Revenue in Governmental Funds
- Recognizing Expenditure in Governmental Funds
- Accounting for Capital Projects and Debt Service
- Long-Lived Assets and Investments in Marketable Securities
- Long Term Obligations
- Business-Type Activities
- Fiduciary Funds and Permanent Funds
- Issues of Reporting, Disclosure, and Financial Analysis
- Other Not-for-Profit Organizations
- Using Cost Information to Manage and Control
- Managing for Results
- Auditing Governments and Not-for-Profit Organizations
- Federal Government Accounting
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