Introduction to governmental and not-for-profit accounting /
Martin Ives ... [et al.].
- 6th ed.
- Upper Saddle River, N.J. : Pearson Prentice Hall, c2009.
- xviii, 647 p. ; 25 cm.
Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004.
Includes bibliographical references and index.
Governmental and not-for-profit accounting environment and characteristics -- The use of funds in governmental accounting -- Budgetary considerations in governmental accounting -- The governmental fund accounting cycle : an introduction to general and special revenue funds -- The governmental fund accounting cycle : additional transactions of general and special revenue funds; introduction to permanent funds -- The governmental fund accounting cycle : capitol project funds, debt service funds, and special assessments -- The governmental fund accounting cycle: proprietary-type funds -- The governmental fund accounting cycle : fiduciary-type funds -- Reporting principles and preparation of fund financial statements -- Government-wide financial statements -- Federal government accounting and reporting -- Accounting for not-for-profit organizations -- Accounting for health care organizations -- Analysis of financial statements and financial condition -- Fundamentals of accounting.
9780132366359 (casebound) 0132366355 (casebound)
2007048020
Fund accounting.
Finance, Public--Accounting.
Nonprofit organizations--Accounting.
657 / INT
Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004.
Includes bibliographical references and index.
Governmental and not-for-profit accounting environment and characteristics -- The use of funds in governmental accounting -- Budgetary considerations in governmental accounting -- The governmental fund accounting cycle : an introduction to general and special revenue funds -- The governmental fund accounting cycle : additional transactions of general and special revenue funds; introduction to permanent funds -- The governmental fund accounting cycle : capitol project funds, debt service funds, and special assessments -- The governmental fund accounting cycle: proprietary-type funds -- The governmental fund accounting cycle : fiduciary-type funds -- Reporting principles and preparation of fund financial statements -- Government-wide financial statements -- Federal government accounting and reporting -- Accounting for not-for-profit organizations -- Accounting for health care organizations -- Analysis of financial statements and financial condition -- Fundamentals of accounting.
9780132366359 (casebound) 0132366355 (casebound)
2007048020
Fund accounting.
Finance, Public--Accounting.
Nonprofit organizations--Accounting.
657 / INT