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Introduction to governmental and not-for-profit accounting Joseph R. Razek, Gordon A. Hosch, Martin H. Ives.

Por: Colaborador(es): Detalles de publicación: Upper Saddle River, NJ Prentice Hall c2000.Edición: 4th edDescripción: 644 p. cmISBN:
  • 0139178732
Tema(s): Clasificación CDD:
  • 657/.835 21
Clasificación LoC:
  • HF5681.F84 R39 2000
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Descripciones mejoradas de Syndetics:

Intended for use in Governmental Accounting and Public Budgeting courses. Covering the essentials of fund accounting, this book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. It divides most of the chapters into independent sections which may be covered as separate units.

Includes bibliographical references and index.

Tabla de contenidos provista por Syndetics

  • 1 Introduction to Accounting for Nonbusiness Organizations
  • 2 The Use of Funds in Governmental Accounting
  • 3 The Budgetary Process
  • 4 The Governmental Fund Accounting Cycle: General and Special Revenue FundsAn Introduction
  • 5 The Governmental Fund Accounting Cycle: General and Special Revenue FundsSpecial Problems
  • 6 The Governmental Funds Accounting Cycle: Debt Service Funds, Capital Projects Funds, and Account Groups
  • 7 The Governmental Funds Accounting Cycle: Proprietary-Type Funds and Pension Trust Funds
  • 8 The Governmental Funds Accounting Cycle: Expendable Trust Funds, Nonexpendable Trust Funds, Agency Funds, and Special Assessment Accounting
  • 9 The Governmental Funds Accounting Cycle: Comprehensive Annual Financial Report and Current Issues
  • 10 Federal Government Accounting and Reporting
  • 11 Accounting for Not-for-Profit Organizations
  • 12 Accounting for Health Care Organizations
  • 13 Accounting for Colleges and Universities
  • 14 Fundamentals of Accounting
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