Business

For accounting students enrolled in a governmental and nonprofit accounting course.

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

For accounting students enrolled in a governmental and nonprofit accounting course.

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

Through the Eyes of the Learner

The 9^th edition incorporates major, positive changes in the order and method of presentation after the authors examined the text “through the eyes of the learner.”  To optimize understanding and connections:

·        Students must first master the governmental fund model required by GAAP before moving forward to understand reporting for more diverse governmental funds; Chapter 2

Up-To-Date Coverage

Comprehensive, up-to-date coverage of government and not-for-profit accounting and reporting is included in this text.  It incorporates the most recently adopted professional literature, including GASB statements and other works issued through the first quarter of 2008.

Case Integration

Integration of the computerized Harvey City Case has been included throughout Chapters 4 to 15 to simulate the experience of accounting and reporting for a small city.

OTHER TOPICS OF DISTINCTION

* Correlation with professional practice, enhanced by using a practice-relevant, conversion worksheet approach to develop government-wide financial statement data.

* Integration of practice examples and case problems developed from actual state and local governments financial reports in the end-of-chapter materials.  Cases derived from reports of more than 40 governments including school districts such as New York City, Phoenix, and Milwaukee.

For accounting students enrolled in a governmental and nonprofit accounting course.

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

·        Chapter 16 on non-government, not-for-profit organizations contains both text and end-of-chapter material changes that use the statement of activities of the American Red Cross to improve student understanding of key aspects of the statement of activities.

·        Chapter 19, “Federal Government Accounting,” includes recent modifications of federal accounting standards.  This chapter also incorporates more exercises in the end-of-chapter material.

·        Chapter 20, “Auditing Governments and Not-for-Profit Organizations,” assimilates the new 2007 GAO Auditing Standards and several recent AICPA Statements on Auditing Standards, including SAS 112,  “Communicating Internal Control Related Matters Identified in an Audit.”

·        End-of-chapter material in many chapters consists of a greater variety and more balanced mixed of exercises, problems, and cases.

·        Numerous examples of actual government transactions and information illustrate key state and local government accounting and financial reporting concepts and practices.  These examples breathe relevance into the text for students and provide concrete examples of the use of the knowledge they are gaining.

1    Governmental and Nonprofit Accounting: Environment and Characteristics
2    State and Local Government Accounting and Financial Reporting Model: The Foundation
3    The General Fund and Special Revenue Funds
4    Budgeting, Budgetary Accounting, and Budgetary Reporting
5    Revenue Accounting—Governmental Funds
6    Expenditure Accounting—Governmental Funds
7    Captial Projects Funds
8    Debt Service Funds
9    General Capital Assets; General Long-Term Liabilities; Permanent Funds
10    Enterprise Funds
11    Internal Service Funds
12    Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
13    Financial Reporting: The Basic Financial Statements and Required Supplementary Information
14    Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
15    Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
16    Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach
17    Accounting for Colleges and Universities
18    Accounting for Health Care Organizations
19    Federal Government Accounting
20    Auditing Governments and Not-for-Profit Organizations

Government and Not-For-Profit Accounting [CORE TEXTS] (Accounting and Taxation)

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.

• Governmental and Nonprofit Accounting: Theory and Practice, 8/E
  Freeman, Shoulders & Allison
  © 2006 | Prentice Hall | Cloth; 880 pages | Instock
  ISBN-10: 0131851292 | ISBN-13: 9780131851290
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• Governmental and Nonprofit Accounting: Theory and Practice, CourseSmart eTextbook, 9/E
  Freeman, Shoulders, Allison, Patton & Smith
  © 2009 | Prentice Hall | On-line Supplement; 864 pages | Instock
  ISBN-10: 0136029647 | ISBN-13: 9780136029649
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