Core Concepts of Government and Not-For-Profit Accounting - Couverture souple

Granof, Michael H.; Wardlow, Penelope S.

Couverture souple

ISBN 10 : 0471218537 ISBN 13 : 9780471218531

Editeur : John Wiley and Sons (WIE), 2002

Synopsis

aeo Begins with a thorough exploration of the environment and objectives of government and not--for--profit organizations, how they differ from businesses, and how and why the environment and objectives affect the reporting and interpretation of accounting information. aeo Discusses the reasons for and advantages and limitations of accounting standards throughout the text. aeo Includes problems that give student the opportunity to gain hands--on experience with recording and reporting accounting information, and explore the purpose of standards and the meaning and usefulness of reported information. aeo Includes a full chapter on financial analysis for governments and not--for--profit organizations--a topic generally not included in accounting texts. aeo Discusses the basic financial statements of Orlando, Florida. Orlando was an early adopter of Statement No. 34 and has now prepared three annual reports under the new standards. Orlandoa s financial report also is available on the Internet. aeo Each of the chapters on government accounting includes questions designed to help students find information related to the chapter topics and understand the meaning of that information.

A propos du livre

Quatrième de couverture

Cut Straight to the Core Concepts

Offering concise, flexible and current coverage of key principles, Core Concepts of Government and Not–For–Profit Accounting, by Michael H. Granof and Penelope S. Wardlow, identifies the issues and unique features of this specialized accounting field. This edition explores the new financial reporting model for governments (GASB Statement No. 56) with references to real–world institutions, ranging form cities to private universities. With extensive end–of–chapter discussion questions, exercises, and problems that combine a hands–on reporting and an underlying philosophy approach, students from all backgrounds will benefit from this comprehensive text.

This 2nd Edition Features:

• A new chapter on Auditing Governments and Not–For–Profit Organizations
• Coverage of government accounting standards through GASB Statement No. 56, issued March 2009
• A point–by–point guide on how to prepare government–wide statements from fund statements
• Illustrative financial statements for real–world entities, including cities, non–for–profit healthcare organizations, and private universities
• A continuing problem on interpreting and using the financial statements of a real city
• Introduction to the new FASB Codification, which includes all FASB standards, AICPA Audit Guides, and other publications that affect not–for–profit organizations and businesses
• Updated key points about how to address the financial analysis of governments and not–for–profit organizations
• New bulleted "Chapter Highlights" at the beginning of each chapter

Présentation de l'éditeur

Building on the success of Government and Not–For–Profit Accounting, 2/e, 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.

Détails de l'édition

• Éditeur: John Wiley and Sons (WIE)
• Date d'édition: 2002
• Langue: anglais
• ISBN 10: 0471218537
• ISBN 13: 9780471218531
• Reliure: Broché
• Nombre de pages: 432
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible