Editorial Reviews
Book Description
Governmental and Nonprofit Accounting, Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB Statement 34. Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.
--This text refers to the
Hardcover
edition.
Book Info
Focuses on the most important of the concepts, standards and procedures applicable to state and local, federal governments, and nonprofit government universities, hospitals, and welfare organizations. Covers the June 1999 GASB Statement 34. DLC: Municipal finance--U.S.--Accounting.
--This text refers to the
Hardcover
edition.
Governmental and Nonprofit Accounting : Theory and Practice (8th Edition) (Charles T Horngren Series in Accounting)
Governmental and Nonprofit Accounting : Theory and Practice (8th Edition) (Charles T Horngren Series in Accounting),Robert J. Freeman,Craig D. Shoulders,Gregory Allison,Prentice Hall,0131851292,Accounting,Accounting - General,Accounting - Governmental,Business & Economics,Business / Economics / Finance,Business/Economics,Finance, Public,Local finance,Municipal finance,United States,Business & Economics / Accounting / General
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