Introduction to governmental and not-for-profit accounting /

Introduction to governmental and not-for-profit accounting / Martin Ives ... [et al.] - 6th ed. - Upper Saddle River, NJ.: 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.

9780132074285

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Fund accounting
Finance, Public --Accounting
Nonprofit organizations --Accounting

HF5681.F84 / .R39 2009

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