By Earl Ray Wilson, Jacqueline L. Reck, Susan Convery Kattellus

ISBN-10: 0073379603

ISBN-13: 9780073379609

The fifteenth variation of Accounting for Governmental and Nonprofit Entities is a complete governmental and not-for-profit accounting textual content that balances suggestions and systems written via accounting professors engaged with specialist for college students who can be auditing and dealing in public and not-for-profit area entities. This marketplace best textual content brings teachers and scholars a entire wisdom of the really expert accounting and monetary reporting practices of governmental and not-for-profit association, and the way these firms can greater meet the knowledge wishes of a various set of monetary assertion clients and selection makers. With the vast adventure of the present writer staff comes alongside a suitable and exact re-creation in addition to teacher instruments.

Show description

Read or Download Accounting for Governmental and Nonprofit Entities, 15th Edition PDF

Best accounting books

Financial Accounting and Reporting, 13th Edition - download pdf or read online

Monetary Accounting & Reporting is the main updated textual content out there. Now totally up-to-date in its thirteenth version, it contains broad insurance of overseas Accounting criteria (IASs) and overseas monetary Reporting criteria (IFRSs). This market-leading textual content bargains scholars a transparent, well-structured and complete remedy of the topic.

Get Auditing for Dummies® PDF

The simple strategy to grasp the paintings of auditing are looking to be an auditor and wish to hone your investigating talents? glance no extra. This pleasant consultant promises an easy-to-understand rationalization of auditing — from collecting monetary statements and accounting details to studying a client's monetary place.

Taxation for Universities and Colleges: Six Steps to a by Steve Hoffman PDF

The "Tax Translator" deals a lot wanted suggestion and suggestions on tax compliance for associations of upper learningCollege and college officers usually are blind to their associations' tax duties. specifically for associations with no specified tax compliance officials, the results of such lack of knowledge can devastating.

Business Analysis and Valuation, Text and Cases by Krishna G. Palepu PDF

Monetary statements are the root for quite a lot of company research. Managers, securities analysts, bankers, and experts all use them to make enterprise judgements. there's robust call for between enterprise scholars for direction fabrics that offer a framework for utilizing financial plan info in a number of enterprise research and valuation contexts.

Extra resources for Accounting for Governmental and Nonprofit Entities, 15th Edition

Sample text

The basic financial statements of a state or local government include all of the following except: a. An MD&A. b. Government-wide financial statements. c. Fund financial statements. d. Notes to the financial statements. 8. The modified accrual basis of accounting is used to account for revenues and expenditures reported in the financial statements of: a. Governmental activities at the government-wide level. b. Business-type activities at the government-wide level. c. Governmental funds. d. Proprietary funds.

The center is governed by a seven-member board of directors, each appointed for a three-year term. Four of the directors are appointed by the Mound City Council, two by the Jefferson County Commission, and one by the Mound City Visitor’s Bureau. Should the center cease to operate, its charter provides that 60 percent of its net assets will revert to the city, 25 percent to the county, and 15 percent to the Visitor’s Bureau. At the end of its first year of operation, the board of directors decided to engage a local CPA to conduct an audit of the center’s financial statements.

Because internal service funds predominantly serve governmental activities, financial information for internal service funds is typically reported in the Governmental Activities column at the government-wide level. As required by GASB standards, the City and County of Denver reports proprietary funds financial information in three financial statements: a statement of net assets—proprietary funds (Illustration A1–7), a statement of revenues, expenses, and changes in fund net assets—proprietary funds (Illustration A1–8), and a statement of cash flows—proprietary funds (Illustration A1–9).

Download PDF sample

Accounting for Governmental and Nonprofit Entities, 15th Edition by Earl Ray Wilson, Jacqueline L. Reck, Susan Convery Kattellus

by Daniel

Rated 4.69 of 5 – based on 47 votes