Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10/e
Paul A. Copley, James Madison University
ISBN: 007352705x
Copyright year: 2011
Table of Contents
Preface
|
|
| Chapter 1
| Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations
| Chapter 2
| Overview of Financial Reporting for State and Local Governments
| Chapter 3
| Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority
| Chapter 4
| Accounting for the General and Special Revenue Funds
| Chapter 5
| Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent
| Chapter 6
| Proprietary Funds
| Chapter 7
| Fiduciary (Trust) Funds
| Chapter 8
| Government-Wide Statements, Fixed Assets, Long-Term Debt
| Chapter 9
| Accounting for Special-Purpose Entities, Including Public Colleges and Universities
| Chapter 10
| Accounting for Private Not-for-Profit Organizations
| Chapter 11
| College and University Accounting—Private Institutions
| Chapter 12
| Accounting for Hospitals and Other Health Care Providers
| Chapter 13
| Auditing, Tax-Exempt Organizations, and Evaluating Performance
| Chapter 14
| Financial Reporting by the Federal Government
|
|
| Glossary: Governmental and Not-For-Profit Accounting Terminology
| Index
|
|