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Governmental and Nonprofit Accounting: Theory and Practice, 8/E
Robert J. Freeman, Texas Tech University
Craig D. Shoulders, Virginia Tech University
Gregory Allison, University of North Carolina

ISBN-10: 0131851292
ISBN-13: 9780131851290

Publisher: Prentice Hall
Copyright: 2006
Format: Cloth; 880 pp
Published: 09/28/2005

Suggested retail price: $178.67
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For undergraduate and graduate Accounting courses such as Governmental Accounting, Public Sector Accounting, Government and Nonprofit Accounting, and Fund Accounting.

Governmental and Nonprofit Accounting 8/e provides a thorough basis for understanding the logic behind and nature of all the funds and nonfund accounts associated with governments. Its unique 4-Step Pedagogical approach allows students to fully grasp the accounting and reporting framework necessary before focusing on deriving the new government-wide financial statements.

For undergraduate and graduate Accounting courses such as Governmental Accounting, Public Sector Accounting, Government and Nonprofit Accounting, and Fund Accounting.

Governmental and Nonprofit Accounting:Theory and Practice 8/e provides a thorough basis for understanding the logic behind and nature of all the funds and nonfund accounts associated with governments. Its unique 4-Step Pedagogical approach allows students to fully grasp the accounting and reporting framework necessary before focusing on deriving the new government-wide financial statements.

 Q: Do your students have difficulty learning the varied, complex approaches to governmental and not-for-profit accounting and reporting?

A: Governmental and Nonprofit Accounting: Theory and Practice, 8e provides students with a simple and productive approach to understanding material - learn the basics first, build on that basic knowledge in logical content progression, and apply concepts learned to real-world practices.

 

OTHER POINTS OF DIFFERENTIATION

KeyFeatures/Pedagogical Strengths

These four key pedagogical features make learning efficient and effective:

  • The "1-1-1 Approach"
    • Students are more successful and efficient when they learn one approach to addressing one issue at one time. Students learn how to account using one approach, and later use what they have learned to master a second approach more easily.
  • Context-Centered Learning
    • Each new topic is addressed in a context that has meaning to students.  For instance, details of accounting for governmental fund revenues and expenditures are discussed only after students understand the basics of accounting and reporting for the General Fund.
  • Concrete Learning vs. Abstract Discussion
    • Students learn best when they are able to apply and use the knowledge and facts they have learned. The transaction-analysis-based approach to the government accounting and reporting model enables students to understand and apply the model better and more quickly than other approaches.
  • "Just-in-Time" Progression
    • To maximize learning, topics are introduced in a logical, "just-in-time", or "right time" progression that adds information only after students have had opportunities to master prerequisite knowledge.

Other features:

  • Bridging the Gap between Practice and the Classroom
    • The material in the text enables students learn the way things are actually accomplished in practice, giving them a head-start in understanding "the way it is really done" in the workplace.

            Example: pg. XX

  • Unmatched Instructor's Resource Package: The Professor's Assistant
    • More than just a traditional supplement, the Professor's Assistant not only provides the essential solutions manual, test bank, and Power Point slides, but it also contains course syllabi, lesson plans, additional problems, and even helps with grading the Harvey City Comprehensive Case.

This text is available for personalization in the PHCBR custom database program.  Select only the chapters you require or supplement with recommended case studies all under one cover.  CLICK HERE to go directly to the PHCBR book-build site or visit our product page for additional information at pearsoncustom.com/business.

 

  • Content updates incorporate all current government and not-for-profit accounting and auditing standards.
  • Every chapter contains new information and has been reorganized for better content flow.
  • The text contains the Harvey City Case, a comprehensive, computer-based, continuous case on accounting and reporting for a small city. Example: pg.xx        
  • Over 200 additional multiple choice questions and problems have been added to help students master individual topics.

CONTENTS

Preface xxi

1 Governmental and Nonprofit Accounting: 1

Environment and Characteristics

STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING 21

2 State and Local Government Accounting: 22

Concepts, Objectives, and Principles

3 Budgeting, Budgetary Accounting, and Budgetary Reporting 69

4 The General Fund and Special Revenue Funds 108

5 Revenue Accounting–Governmental Funds 172

6 Expenditure Accounting–Governmental Funds 214

7 Capital Projects Funds 260

8 Debt Service Funds 301

9 General Capital Assets; General Long-Term Liabilities; Permanent Funds: 339

Introduction to Interfund GCA-GLTL Accounting

10 Enterprise Funds 384

11 Internal Service Funds 429

12 Trust and Agency (Fiduciary) Funds: 460

Summary of Interfund-GCA-GLTL Accounting

13 Financial Reporting: 493

The Basic Financial Statements

14 Financial Reporting: 529

Deriving Government-Wide Financial Statements and Required Reconciliations

15 Financial Reporting: 560

The Comprehensive Annual Financial Report and the Financial Reporting Entity

FEDERAL AND NOT-FOR-PROFIT ORGANIZATION ACCOUNTING AND REPORTING 587

16 Non-SLG Not-For-Profit Organizations: 588

SFASs 116 and 117 Approach

17 Accounting for Colleges and Universities 624

18 Accounting for Health Care Organizations 657

19 Federal Government Accounting 687

AUDITING 723

20 Auditing Governments and Not-for-Profit Organizations 724

 

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    ISBN-10: 0136096557 | ISBN-13: 9780136096559

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