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Essentials of accounting for governmental and not-for- profit organization John H. Engstrom.

Por: Colaborador(es): Series Irwin serie in undergraduates serieDetalles de publicación: New York McGraw-Hill 1995.Edición: 4th edDescripción: 355 pISBN:
  • 0256166781
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Libro Biblioteca de Mayagüez Colección General mb HJ 9801 .H39 1996 (Navegar estantería(Abre debajo)) Disponible 50000001957694
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Descripciones mejoradas de Syndetics:

Engstrom and Copleys Essentials of Accounting for Governmental and Not-for-Profit Organizations, 6e is well received by those professors whose objective is to provide less detailed coverage than is available in larger texts, as well as by those whose objective is to prepare accounting majors for the uniform CPA Examination. This addition incorporates all the FASB, GASB and AICPA pronouncements passed since the last edition.

Hay's name appears first on the erlier editions.

Includes bibliographical references and index.

Tabla de contenidos provista por Syndetics

  • 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
  • Accounting for Nonexchange Transactions
  • 4 Accounting for General and Special Revenue Funds
  • 5 Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent
  • 6 Proprietary Funds
  • 7 Fiduciary Funds
  • 8 Government-Wide Statements
  • Fixed Assets
  • Long-Term Debt
  • 9 Analysis of Governmental Financial Statements; GASB Accounting for Special Purpose Entities
  • Accounting for Public Institutions of Higher Education
  • 10 Accounting for Not-for-Profit Organizations
  • 11 College and University Accounting-- Private Institutions
  • 12 Accounting for Hospitals and Other Health-Care Providers
  • 13 Auditing
  • Tax Issues Related to Exempt Entities
  • Service Efforts and Accomplishments
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