Core Concepts of Government and Not-for-Profit Accounting

Building on the success of Government and Not-For-Profit Accounting, Second Edition, Michael Granof and Penelope Wardlow's new text, CORE CONCEPTS OF GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING presents a concise, accessible, user-oriented look at the unique features of governmental and not-for-profit accounting. The text helps students understand the "why" of accounting requirements and how financial statements may be interpreted and used by a variety of interested parties, such as future managers, bond analysts, and members of legislatures and governing boards.

Chapter 1. The Government and Not-for-Profit Environment.
Chapter 2. Fund Accounting.
Chapter 3. Government Financial Reporting.
Chapter 4. Governmental Activities—Recognizing Revenues.
Chapter 5. Governmental Activities—Recognizing Expenditures and Expenses.
Chapter 6. Governmental Activities—Accounting for Capital Projects and Debt Service.
Chapter 7. Governmental Activities—Capital Assets and Investments in Marketable Securities.
Chapter 8. Governmental Activities—Long-Term Obligations.
Chapter 9. Business-Type Activities and Internal Services.
Chapter 10. Permanent Funds and Fiduciary Funds.
Chapter 11. Issues of Reporting and Disclosure.
Chapter 12. Not-for-Profit Organizations.
Chapter 13. Special Issues for Not-for-Profit Health Care Providers and Institutions of Higher Education.
Chapter 14. Financial Analysis.
Glossary.
Index.