Government and not-for-profit accounting : concepts and practices / ACCT-591 Accounting seminar Daniel L. Smith...[et al.] - 7/e [ed.] - 1 v (various pagings)

Includes index.

The government and not-for-profit environment -- Fund accounting -- Issues of budgeting and control -- Recognizing revenues in governmental funds -- Recognizing expenditures in governmental funds -- Accounting for capital projects and debt service -- Capital assets and investments in marketable securities -- Long-term obligations -- Business-type activities -- Pensions and other fiduciary activities -- Issues of reporting, disclosure, and financial analysis -- Not-for-profit organizations -- Colleges and universities -- Health care providers -- Managing for results -- Auditing governments and not-for-profit organizations -- Federal government accounting.

9781119495789 (Adobe PDF) 9781119495819 (ePub)

2018041784


Finance, Public--Accounting.--United States
Finance, Public--Accounting--Standards--United States.
Nonprofit organizations--Accounting.--United States
Nonprofit organizations--Accounting--Standards--United States.

HJ9801

657.835 GOV