Governmental and Nonprofit Accounting, 11th edition

Published by Pearson (July 14, 2021) © 2018

  • Robert J. Freeman Texas Tech University
  • Craig D. Shoulders University of North Carolina at Pembroke
  • Dwayne N. McSwain Sam Houston State University
  • Robert B. Scott City of Carrollton, Texas
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Governmental and Nonprofit Accounting prepares you for professional accounting practice in the nonprofit sector and in government -- local, state and federal. Covering topics such as financial reporting and auditing, it also gets you ready for the CPA exam and real-world applications in accounting today.

Brief Contents

  1. Governmental and Nonprofit Accounting: Environment and Characteristics
  2. State and Local Government Accounting and Financial Reporting Model: The Foundation
  3. Budgeting, Budgetary Accounting, and Budgetary Reporting
  4. The General Fund and Special Revenue Funds
  5. Revenue Accounting – Governmental Funds
  6. Expenditure Accounting – Governmental Funds
  7. Capital Projects Funds
  8. Debt Service Funds
  9. General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting
  10. Enterprise Funds
  11. Internal Service Funds
  12. Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
  13. Financial Reporting: The Basic Financial Statements and Required Supplementary Information
  14. Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
  15. Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
  16. Non-SLG Not-for-Profit Organizations
  17. Accounting for Colleges and Universities
  18. Accounting for Health Care Organizations
  19. Federal Government Accounting
  20. Auditing Governments and Not-for-Profit Organizations

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