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Accounting for Governmental & Nonprofit Entities - Jacqueline Reck, Suzanne Lowensohn, Daniel Neely

Accounting for Governmental & Nonprofit Entities

Buch | Hardcover
2021 | 19th edition
McGraw-Hill Education (Verlag)
978-1-260-80995-4 (ISBN)
CHF 299,10 inkl. MwSt
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For more than 60 years, Accounting for Governmental & Nonprofit Entities has been the leader in the market. It is a comprehensive governmental and not-for-profit accounting text written for students who will be auditing and working in public and not-for- profit sector entities. Originally published in 1951, this book and the many subsequent editions have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organizations, as well as an understanding of how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers. This edition continues to provide a large and innovative set of instructional support materials prepared and tested in the classroom. The result is a relevant and accurate 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. Daniel G. Neely is an associate professor of Accounting at the University of WisconsinMilwaukee. He received BBA and MPA degrees from the University of Texas at Austin and his PhD from the University of Houston. He is a certified public accountant (Texas). Dr. Neely worked in public accounting for several years before joining academia. Currently, he is active in professional associations and nonprofit organizations. In addition to teaching not-for-profit accounting, Dr. Neely serves on the Journal of Governmental and Nonprofit Accounting Editorial Board. He has served on the FASB NFP Financial Statements Project Resource Group and the FASB NFP Other Financial Communications Resource Group. Professor Neely has published articles in Contemporary Accounting Research; Journal of Accounting and Public Policy; Journal of Governmental and Nonprofit Accounting; Accounting Horizons; Issues in Accounting Education; Journal of Accounting Education; Nonprofit Voluntary Sector Quarterly; and Journal of Public Budgeting, Accounting and Financial Management, among others. He joined as an author on the 18th edition.

Chapter 1: Introduction to Accounting and Financial Reportingfor Government and Not-for-Profit Entities



PART ONE: State and Local Governments



Chapter 2: Principles of Accounting and Financial Reportingfor State and Local Governments



Chapter 3: Governmental Operating Statement Accounts;Budgetary Accounting



Chapter 4: Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements



Chapter 5: Accounting for General Capital Assets and CapitalProjects



Chapter 6: Accounting for General Long-Term Liabilities andDebt Service



Chapter 7: Accounting for the Business-type Activities ofState and Local Governments



Chapter 8: Accounting for Fiduciary Activities—Custodial andTrust Funds



Chapter 9:  FinancialReporting of State and Local Governments



PART TWO: Accountability for Public Funds



Chapter 10: Analysis of Government Financial Performance



Chapter 11: Auditing of Government and Not-for-ProfitOrganizations



Chapter 12: Budgeting and Performance Measurement



PART THREE: Accounting and Financial Reporting for Not-for-ProfitOrganizations and the Federal Government



Chapter 13: Not-for-Profit Organizations— Regulatory,Taxation, and Performance Issues



Chapter 14: Accounting for Not-for-Profit Organizations



Chapter 15: Accounting for Colleges and Universities



Chapter 16: Accounting for Health Care Organizations



Chapter 17: Accounting and Reporting for the Federal Government



Glossary



Government and Not-for-Profit Organizations



Index

Erscheinungsdatum
Zusatzinfo Illustrations, unspecified
Verlagsort OH
Sprache englisch
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-260-80995-1 / 1260809951
ISBN-13 978-1-260-80995-4 / 9781260809954
Zustand Neuware
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