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ESSENTIALS OF ACCOUNTING FOR GOVEMMENTAL AND NOT-FOR PROFIT ORGANIZATI


COPLEY

wydawnictwo: MCGRAW-HILL , rok wydania 2005, wydanie VIII

cena netto: 540.00 Twoja cena  513,00 zł + 5% vat - dodaj do koszyka

Copley and Engstrom's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 8e is best suited for those professors whose objective is to provide more concise coverage than is available in larger texts as well as for those professors whose objective is to prepare accounting majors for the uniform CPA Examination in the areas of state and local governmental accounting, accounting for not-for-profit organizations, governmental auditing, and taxation of exempt entities. This edition incorporates all of the FASB, GASB, and AICPA pronouncements passed since the last edition.


Table of Contents   

Contents in Brief
Preface
1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations
2 Overview of Financial Reporting for State and Local Governments
3 Budgetary Accounting for the General and Special Revenue Funds
4 Accounting for the General and Special Revenue Funds
5 Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent
6 Proprietary Funds
7 Fiduciary (Trust) Funds, Interfund Transactions
8 Governmentwide Statements, Fixed Assets, Long-Term Debt
9 Accounting for Special-Purpose Entities, Including Public Colleges and Universities
10 Accounting for Private Not-for-Profit Organizations
11 College and University Accounting---Private Institutions
12 Accounting for Hospitals and Other Health Care Providers
13 Auditing, Tax-Exempt Organizations, and Evaluating Performance
Glossary: Governmental and Not-for-Profit Accounting Terminology
Index

Paperback, 480 Pages

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