Governmental and Nonprofit Accounting, 11th edition

  • Robert J. Freeman, 
  • Craig D. Shoulders, 
  • Dwayne N. McSwain, 
  • Robert B. Scott

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Governmental and Nonprofit Accounting prepares you for professional accounting practice in the nonprofit sector and in government -- local, state and federal. Covering topics such as financial reporting and auditing, it also gets you ready for the CPA exam and real-world applications in accounting today.

Published by Pearson (July 14th 2021) - Copyright © 2018

ISBN-13: 9780137561667

Subject: Accounting & Taxation

Category: Managerial Accounting

Table of contents

1. Governmental and Nonprofit Accounting: Environment and Characteristics
2. State and Local Government Accounting and Financial Reporting Model: The Foundation
3. Budgeting, Budgetary Accounting, and Budgetary Reporting
4. The General Fund and Special Revenue Funds
5. Revenue Accounting – Governmental Funds
6. Expenditure Accounting – Governmental Funds
7. Capital Projects Funds
8. Debt Service Funds
9. General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting
10. Enterprise Funds
11. Internal Service Funds
12. Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
13. Financial Reporting: The Basic Financial Statements and Required Supplementary Information
14. Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
15. Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
16. Non-SLG Not-for-Profit Organizations
17. Accounting for Colleges and Universities
18. Accounting for Health Care Organizations
19. Federal Government Accounting
20. Auditing Governments and Not-for-Profit Organizations

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