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Full Description
"Accounting for Governmental and Nonprofit Entities, 13e", by Wilson and Kattelus has been streamlined and will contain complete, accurate, and up-to-date coverage of all facets of accounting for governmental and not-for-profit organizations. This book is intended for readers concerned with the preparation and analysis of financial statements and auditing of governmental and nonprofit entities. It reflects all major changes to authoritative pronouncements from the GASB, FASB, FASAB, AICPA, GAO, and OMB that affect government and not-for-profit organizations.
Contents
Chapter 1: Financial Reporting for Governmental and Not-for-Profit EntitiesChapter 2: Principles of Accounting and Financial Reporting for State and Local Governments Chapter 3: Governmental Operating Statement Accounts; Budgetary AccountingChapter 4: Accounting for Governmental Operating Activities-Illustrative Transactions and Financial Statements Chapter 5: Accounting for General Capital Assets and Capital Projects Chapter 6: Accounting for General Long-Term Liabilities and Debt ServiceChapter 7: Accounting for the Business-Type Activities of State and Local Governments Chapter 8: Accounting for Fiduciary Activities--Agency and Trust FundsChapter 9: Financial Reporting of State and Local Governments Chapter 10: Analysis of Governmental Financial Performance Chapter 11: Auditing of Governmental and Not-for-Profit Organizations Chapter 12: Accounting and Reporting for the Federal Government Chapter 13: Budgeting and Costing of Government Services Chapter 14: Accounting for Not-for-Profit Organizations Chapter 15: Not-for-Profit Organizations-Regulatory, Taxation and Performance Issues Chapter 16: Accounting for Colleges and Universities Chapter 17: Accounting for Health Care Organizations