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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For courses in governmental and nonprofit accounting.

A practice-approach that prepares students for professional government and nonprofit accounting
Written through the eyes of the learner, Governmental and Nonprofit Accounting prepares students for professional government, not-for-profit accounting practice, and the CPA exam. This comprehensive, up-to-date textbook covers state and local government, federal government, and not-for-profit organization accounting, financial reporting, and auditing, and prepares students well for real-world practice. The 11th edition emphasizes that what students learn in the accounting classroom should correlate highly with what they must understand and apply on the CPA exam and as professional accountants. Its updated content reflects recent changes that have had significant impact on the world of accounting today.

Updates for this title are available for download now. 

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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