Today's Essentials of Governmental and Not-for-Profit Accounting and Reporting


Book Description

Pedagogically rich, this core textbook in governmental and not-for-profit accounting offers in-depth coverage for advanced accounting courses. The classroom-tested text logically builds student understanding of basic concepts like accountability, typical transactions like recording budgets and property taxes, and carries those concepts through to the detailed production of annual financial statements and conversions to produce government-wide financial statements. Reasonably priced and user friendly, the Martin-West volume is loaded with helpful questions, exercises, problems that include Internet research, case studies, summaries, and boxed items. Key features include: Putting It Together examples walk readers through the process of analyzing and entering typical transactions and developing financial statements Strategically placed interpretive exercises direct readers to apply what they have learned to a variety of situations Ties to the Real Worldinformation from business publications and from actual financial reportsillustrate chapter concepts and accounting concerns Clearly stated, measurable learning objectives focus on specific learning goals




Introduction to Governmental and Not-for-profit Accounting


Book Description

Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. Now includes a print update on GASB 34, packaged with the volume.Topics addressed include government and not-for-profit environments and characteristics, the use of funds in governmental accounting, the budgetary process, special revenue funds, debt service funds and capital projects funds, proprietary and fiduciary funds, general reporting principles, government-wide financial statements, fundamentals of accounting and reporting and analysis of financial statements and financial condition.For Accountants and Auditors studying for professional certification.







Governmental and Nonprofit Accounting


Book Description

"Governmental and Nonprofit Accounting," Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB "Statement 34." Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.




Government and Not-for-Profit Accounting


Book Description

Government and Not-for-Profit Accounting: Concepts and Practices, 9th Edition delivers a comprehensive exploration of accounting and reporting standards and practices. Fully compliant with the latest changes in the GASB, FASB, and AICPA, this practical text encourages critical thinking about the rationale behind the rules and regulations. Issues of critical importance to the public and not-for-profit sectors are discussed at length.




Governmental and Nonprofit Accounting


Book Description




Governmental Accounting and Auditing Update


Book Description

Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: Risk assessment Documentation Leases Yellow Book Major program determination New GASB pronouncements




Government and Not-for-Profit Accounting


Book Description

This text is an unbound, three hole punched version. Government and Not-for-Profit Accounting, 7th Edition by Michael Granof, Saleha Khumawala, Thad Calabrese, and Daniel Smith makes students aware of the dynamism of government and not-for-profit accounting and of the intellectual challenges that it presents. Not only does the 7th edition keep students informed of current accounting and reporting standards and practices, but it also ensures that they are aware of the reasons behind them, their strengths and limitations, and possible alternatives.




Accounting for Governmental and Nonprofit Entities


Book Description

This textbook provides comprehensive coverage of accounting and financial reporting for all levels of government and not-for-profit organizations, as well as governmental auditing and performance measurement. This fifteenth edition offers two Web-accessible computerized cumulative problems; has been revised to reflect contemporary guidance from the GASB, FASB, FASAB, GAO, OMB, AICPA, and IRS; features new questions, cases, exercises, and problems; and includes expanded coverage of post-employment benefits, major fund reporting, investments and derivatives, IRS Form 990, and budgeting and performance management.