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

Por: Colaborador(es): Detalles de publicación: New York McGraw-Hill 2001.Edición: 6th edDescripción: 3392 p. 22 cmISBN:
  • 0072411724
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Libro Biblioteca de Mayagüez Colección General mb HJ 9801 .H39 2002 (Navegar estantería(Abre debajo)) Disponible 50000002146651
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Designed to provide less detailed coverage than is found in longer texts, this volume aims to prepare accounting students for the Uniform CPA examination. This sixth edition incorporates the FASB and GASB pronouncements passed since the previous edition.

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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