Governmental and Nonprofit Accounting, 11th edition

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

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For courses in governmental and nonprofit accounting.


A practice-approach that prepares you for professional government and nonprofit accounting

Written through the eyes of the learner, Governmental and Nonprofit Accounting prepares you for professional government, not-ߦor-߰rofit accounting practice, and the CPA exam. This comprehensive, up-to-date textbook covers state and local government, federal government, and not-for-profit organization accounting, financial reporting, and auditing, and prepares you well for real-world practice. The 11th Edition emphasizes that what you learn in the accounting classroom should correlate highly with what you must understand and apply on the CPA exam and as professional accountants. Its updated content reflects recent changes that have had significant impact on the world of accounting today. 

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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Published by Pearson (February 8th 2017) - Copyright © 2018