1985•Medical Entomology and ZoologyRequires access

Introduction to Governmental and Not-for-Profit Accounting

Joseph R. Razek, Gordon A. Hosch

Abstract

Chapter 1: Governmental and Not-for-Profit Accounting Environment and Characteristics Chapter 2: The Use of Funds in Governmental Accounting Chapter 3: Budgetary Considerations in Governmental Accounting Chapter 4: The Governmental Fund Accounting Cycle : An Introduction to General and Special Revenue Funds Chapter 5: The Governmental Fund Accounting Cycle: General and Special Revenue Funds (Continued) Chapter 6: The Governmental Fund Accounting Cycle: Capital Projects Funds, Debt Service Funds, and Permanent Funds Chapter 7: The Governmental Fund Accounting Cycle: Proprietary-Type Funds Chapter 8: The Governmental Fund Accounting Cycle: Fiduciary Funds Chapter 9: Reporting Principles and Preparation of Fund Financial Statements Chapter 10: Government-Wide Financial Statements Chapter 11: Federal Government Accounting and Reporting Chapter 12: Accounting for Not-For-Profit Organizations Chapter 13: Accounting for Health Care Organizations Chapter 14: Analysis of Financial Statements and Financial Condition Chapter 15: Fundamentals of Accounting

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Key concepts: Fund accounting, Accounting, Mark-to-market accounting, Financial accounting, Positive accounting, Business, Accounting standard, Governmental accounting