Accounting for Governmental and Nonprofit Entities. Cet article n’est pas disponible.Accounting for Governmental and Nonprofit Entities

For more than 60 years, Accounting for Governmental & Nonprofit Entities has beenthe leader in the market. It is a comprehensive governmental and not-for-profitaccounting text written for students who will be auditing and working in public and notfor-profit sector entities. Originally published in 1951 and written by Professor R. M.Mikesell, this book―and the many subsequent editions revised by Professors LeonHay, Earl Wilson, Susan Kattelus, Jacqueline Reck, and Suzanne Lowensohn―havegiven generations of instructors and students a comprehensive knowledge of the specializedaccounting and financial reporting practices of governmental and not-for-profitorganizations, as well as an understanding of how those organizations can better meetthe information needs of a diverse set of financial statement users and decision makers.The vision of these original authors continues to be reflected in this 17th edition, andtheir strategy of providing a large and innovative set of instructional support materialsprepared and tested in the classroom by the authors continues to be a guiding principletoday. The current author team brings to this edition their extensive experience teachinggovernment and not-for-profit courses as well as insights gained from their professionalexperience, scholarly writing, and professional activities. The result is a relevant andaccurate text that includes the most effective instructional tools.

Jacqueline L. Reck Serves as the associate dean of financial management and academic affairs for the College of Business and is the James E. and C. Ellis Rooks Distinguished Professor in Accounting at the University of South Florida. She received a BS degree from North Dakota State University, BS and MAcc degrees from the University of South Florida, and her PhD from the University of MissouriColumbia. She is a certified public accountant (Florida). Dr. Reck worked for state government for several years before joining academia. Currently, she is active in several professional associations. In addition to teaching governmental and not-for-profit accounting, Dr. Reck serves on the Governmental Accounting Standards Advisory Council and frequently presents continuing professional education workshops and sessions. She has provided workshops on governmental and not-for-profit accounting for local accounting firms and the state auditor generals staff. Dr. Reck has received several teaching and research awards and has chaired or served on several doctoral dissertation committees. Dr. Reck has published articles in Contemporary Accounting Research; Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Journal of Public Budgeting, Accounting and Financial Management; and the Journal of Information Systems , among others. She joined as an author on the 14th edition.

Suzanne L. Lowensohn is an associate professor of Accounting at Colorado State University. She received a BS and a MAcc degree from the University of South Florida, and her PhD from the University of Miami. She is a certified public accountant (Florida) and a chartered global management accountant. Dr. Lowensohn has served on the Governmental Accounting Standards Board Intangible Issues Task Force and Comprehensive Implementation Guide Advisory Committee, on the Government Finance Officers Association Special Review Executive Committee, on the Colorado Society of Certified Public Accountants Governmental Issues Committee, on the AICPA FARS Content Subcommittee, and as president of the Government and Nonprofit Section of the American Accounting Association. Prior to joining academia, she worked for KPMG and performed numerous governmental audits. Professor Lowensohn has published articles in Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Accounting and the Public Interest; Journal of Accounting Lite r ature ; Issues in Accounting Education; and Behavioral Research in Accounting, among others. She joined as an author on the 16th edition.