Governmental and Nonprofit Accounting

CHAPTER 1 Governmental and Nonprofit Accounting
Environment and Characteristics
CHAPTER 2 State and Local Government Accounting and Financial Reporting
Model: The Foundation
CHAPTER 3 The General Fund and Special Revenue Funds
CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting
CHAPTER 5 Revenue Accounting–Governmental Funds
CHAPTER 6 Expenditure Accounting–Governmental Funds
CHAPTER 7 Capital Projects Funds
CHAPTER 8 Debt Service Funds
CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
Introduction to Interfund-GCA-GLTL Accounting
CHAPTER 10 Enterprise Funds
CHAPTER 11 Internal Service Funds
CHAPTER 12 Trust and Agency (Fiduciary) Funds
Summary of Interfund-GCA-GLTL Accounting
CHAPTER 13 Financial Reporting
The Basic Financial Statements and Required Supplementary Information
CHAPTER 14 Financial Reporting
Deriving Government-Wide Financial Statements and Required Reconciliations
CHAPTER 15 Financial Reporting
The Comprehensive Annual Financial Report and the Financial Reporting Entity
CHAPTER 16 Non-SLG Not-for-Profit Organizations
CHAPTER 17 Accounting for Colleges and Universities
CHAPTER 18 Accounting for Health Care Organizations
CHAPTER 19 Federal Government Accounting
CHAPTER 20 Auditing Governments and Not-for-Profit Organizations
Index

&>For accounting students enrolled in a governmental and nonprofit accounting course.

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

Through the Eyes of the Learner

This edition incorporates major, positive changes in the order and method of presentation after the authors examined the text “through the eyes of the learner.” To optimize understanding and connections:

• Students must first master the governmental fund model required by GAAP before moving forward to understand reporting for more diverse governmental funds.

Up-To-Date Coverage

Comprehensive, up-to-date coverage of government and not-for-profit accounting and reporting is included in this text. It incorporates the most recently adopted professional literature, including GASB statements and other works.

Case Integration

Integration of the computerized Harvey City Case has been included throughout Chapters 4 to 15 to simulate the experience of accounting and reporting for a small city.

OTHER TOPICS OF DISTINCTION

• Correlation with professional practice, enhanced by using a practice-relevant, conversion worksheet approach to develop government-wide financial statement data.
• Integration of practice examples and case problems developed from actual state and local governments financial reports in the end-of-chapter materials. Cases derived from reports of more than 40 governments including school districts such as New York City, Phoenix, and Milwaukee.

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