Introduction to governmental and not-for-profit accounting

For use in Governmental Accounting, Not-for-Profit Accounting and Public Administration courses. Ives presents a comprehensive, practical, clearly written, and updated approach to governmental and not-for-profit financial accounting

Bibliographic Details
Main Authors: Ives, Martin (Author), Patton, Suesan R. (Author), Patton, Terry K. (Author)
Format: Book
Language:English
Published: Boston, Massachusetts : Pearson , c2013
Edition:7th ed
Subjects:
Table of Contents:
  • 1. Governmental and not-for-profit accounting environment and characteristics
  • 2. The use of funds in governmental accounting
  • 3. Budgetary considerations in governmental accounting
  • 4. The governmental fund accounting cycle : an introduction to general and special revenue funds
  • 5. The governmental fund accounting cycle: general and special revenue funds (continued)
  • 6. The governmental fund accounting cycle: capital projects funds, debt service funds, and permanent funds
  • 7. The governmental fund accounting cycle: proprietary-type funds
  • 8. The governmental fund accounting cycle: fiduciary funds
  • 9. Reporting principles and preparation of fund financial statements
  • 10. Government-wide financial statements
  • 11. Federal government accounting and reporting
  • 12. Accounting for not-for-profit organizations
  • 13. Accounting for health care organizations
  • 14. Analysis of financial statements and financial condition
  • 15. Fundamentals of accounting