Government and Not-for-Profit Accounting: Concepts and Practices, 4th Edition

Unlike other accounting books in the field, this one is directed for both potential users and preparers of financial reports. It presents a fresh look at the unique features of governmental and not-for-profit accounting while focusing on planning, control and performance evaluation. Readers will develop a firm grasp of the theory underlying current practice so they can quickly acquire the skills required of professional accountants and auditors.

Table of Contents
1. The Government and Not-For-Profit Environment.
2. Fund Accounting.
3. Issues of Budgeting and Control.
4. Recognizing Revenue in Governmental Funds.
5. Recognizing Expenditure in Governmental Funds.
6. Accounting for Capital Projects and Debt Service.
7. Long-Lived Assets and Investments in Marketable Securities.
8. Long Term Obligations.
9. Business-Type Activities.
10. Fiduciary Funds and Permanent Funds.
11. Issues of Reporting, Disclosure, and Financial Analysis.
12. Not-For-Profit Organizations.
13. Health Care Providers and Colleges and Universities.
14. Using Cost Information to Manage and Control.
15. Managing for Results.
16.; Auditing Governments and Not-For-Profit Organizations.
17. Federal Government Accounting.

What's Included:
Hardcover 768 pages January 2007
Authors: Michael H. Granof
Format:  Book
Item #:   978-0-470-08734-3
Price:      $161.95 (US)