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Governmental and Nonprofit Accounting 10 ed
For undergraduate and graduate Accounting courses such as Governmental Accounting, Public Sector Accounting, Government and Nonprofit Accounting, and Fund Accounting. Governmental and Nonprofit Accounting, Seventh Edition, provides the most up-to-date coverage and a better balance between theory and practice than other texts. It gives students a thorough basis for understanding the logic behind and nature of all the funds and nonfund accounts associated with governments; its unique approach allows students to fully grasp the accounting and reporting framework necessary before focusing on deriving the new government-wide financial statements. Features NEW - Updated throughout for GASB Statement 34 and related pronouncements. Teaches students the new reporting model using an approach that maximizes the usefulness of that understanding when in practice. NEW - Coverage of the most current standards through mid-2002-Includes GASB Statement 39 on affiliated organizations, GASB Statement 38 on note disclosures; Statement 37 which amends several Statement 34 requirements; Statement 35 that requires government colleges and universities to apply Statement 34; and FASB Statement 136 on accounting for transfers of assets to not-for-profit entities that raise contributions for others. Allows students to master the new financial reporting model for state and local governments. NEW - Comprehensive case-Covering the accounting activities and financial reports for a hypothetical city for an entire fiscal year, focusing on a worksheet solution approach. Gives students a continuing experience in accounting for and reporting on the activities of a small government for an entire year, including converting fund financial statements to government-wide financial statements. Electronic solution templates will be available. NEW - Re-ordered and revised Chapters 10 through 12-Covers Enterprise Funds, Internal Service Funds, and new fiduciary fund types. Presents students with information in the sequence and manner most consistent with the critical changes in the new financial reporting requirements. NEW - Updated coverage in Chapters 13-15-Discusses and illustrates Financial Reporting Requirements, Financial Reports, and Deriving Government-wide Financial Statement Data. Explains to students the unique aspects of fund and government-wide financial statements, government financial reporting, as well as government-wide statements. NEW - Revised and updated coverage in Chapters 16 through 18-Discusses Not-for-Profit Organizations, Colleges and Universities, and Hospitals. Gives students better knowledge of not-for-profit reporting requirements. NEW - PowerPoint Slides-Ready for classroom use. Gives instructors a useful tool when presenting their classroom material. NEW - Instructor's Resource CD-ROM-Includes PowerPoint slides, Instructor's Resource Manual, and Test Bank. Gives instructors one convenient source for all the pedagogical material needed to effectively teach their course. NEW - Companion Website-Contains downloadable supplements, hotlinks to useful web sites, and periodic updates to testing materials and other instructor resources. Gives students and instructorsconvenient support for the text materials. Comprehensive illustrations-Excellent use of illustrations to summarize key reporting topics and concepts and to help students visualize various transactions, reporting methods, and concepts. Wide range of problem material-From simple to complex and from single-topic to multi-topic questions, exercises, and problems. Enables students to apply what they have learned. Gives instructorsa great deal of flexibility in designing their curriculum for the course. New to this Edition Updated throughout for GASB Statement 34 and related pronouncements. Teaches students the new reporting model using an approach that maximizes the usefulness of that understanding when in practice. Coverage of the most current standards through mid-2002-Includes GASB Statement 39 on affiliated organizations, GASB Statement 38 on note disclosures; Statement 37 which amends several Statement 34 requirements; Statement 35 that requires government colleges and universities to apply Statement 34; and FASB Statement 136 on accounting for transfers of assets to not-for-profit entities that raise contributions for others. Allows students to master the new financial reporting model for state and local governments. Comprehensive case-Covering the accounting activities and financial reports for a hypothetical city for an entire fiscal year, focusing on a worksheet solution approach. Gives students a continuing experience in accounting for and reporting on the activities of a small government for an entire year, including converting fund financial statements to government-wide financial statements. Electronic solution templates will be available. Re-ordered and revised Chapters 10 through 12-Covers Enterprise Funds, Internal Service Funds, and new fiduciary fund types. Presents students with information in the sequence and manner most consistent with the critical changes in the new financial reporting requirements. Updated coverage in Chapters 13-15-Discusses and illustrates Financial Reporting Requirements, Financial Reports, and Deriving Government-wide Financial Statement Data. Explains to students the unique aspects of fund and government-wide financial statements, government financial reporting, as well as government-wide statements. Revised and updated coverage in Chapters 16 through 18-Discusses Not-for-Profit Organizations, Colleges and Universities, and Hospitals. Gives students better knowledge of not-for-profit reporting requirements. PowerPoint Slides-Ready for classroom use. Gives instructors a useful tool when presenting their classroom material. Instructor's Resource CD-ROM-Includes PowerPoint slides, Instructor's Resource Manual, and Test Bank. Gives instructors one convenient source for all the pedagogical material needed to effectively teach their course. Companion Website-Contains downloadable supplements, hotlinks to useful web sites, and periodic updates to testing materials and other instructor resources. Gives students and instructorsconvenient support for the text materials.
Call Number | Location | Available |
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Tan 657. 835 Fre g ( 10 ed ) | PSB lt.dasar - Pascasarjana | 3 |
Penerbit | London Pearson., 2014 |
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Edisi | - |
Subjek | Governmental & Nonprofit Accounting |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | - |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |