政府与非营利组织会计 第14版pdf电子书版本下载

点此进入-本书在线PDF格式电子书下载【推荐-云解压-方便快捷】直接下载PDF格式图书。移动端-PC端通用
下载压缩包 [复制下载地址] 温馨提示：（请使用BT下载软件FDM进行下载）软件下载地址页

政府与非营利组织会计 第14版PDF格式电子书版下载

下载的文件为RAR压缩包。需要使用解压软件进行解压得到PDF格式图书。

建议使用BT下载工具Free Download Manager进行下载,简称FDM(免费,没有广告,支持多平台）。本站资源全部打包为BT种子。所以需要使用专业的BT下载软件进行下载。如 BitComet qBittorrent uTorrent等BT下载工具。迅雷目前由于本站不是热门资源。不推荐使用！后期资源热门了。安装了迅雷也可以迅雷进行下载！

（文件页数 要大于 标注页数，上中下等多册电子书除外）

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities 1

What Are Governmental and Not-for-Profit Organizations? 2

Distinguishing Characteristics of Governmental and Not-for-Profit Entities 2

Sources of Financial Reporting Standards 4

Objectives of Financial Reporting 6

Financial Reporting of State and Local Governments 8

Expanding the Scope of Accountability Reporting 24

Overview of Chapters 2 through 14 25

A Caveat 26

Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments 27

Activities of Government 28

Governmental Financial Reporting Entity 28

Integrated Accounting and Financial Reporting Model 30

Appendix:Summary Statement of Governmental Accounting and Financial Reporting Principles 41

Chapter 3 Governmental Operating Statement Accounts;Budgetary Accounting 45

Classification and Reporting of Revenues and Expenses at the Government-wide Level 46

Structure and Characteristics of the General Fund;Classification and Description of Operating Statement Accounts 50

Budgetary Accounts 54

Terminology and Classification for Governmental Fund Budgets and Accounts 58

Budgetary Accounting 65

Accounting for Government-wide Operating Activities 74

Appendix:Accounting for Public School Systems 75

Chapter 4 Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements 79

Illustrative Case 80

Dual-Track Accounting Approach 82

Illustrative Journal Entries 83

Accounting for Property Taxes 91

Interim Financial Reporting 97

Special Topics 100

Special Revenue Funds 113

Interfund Activity 114

Permanent Funds 118

Appendix:Concepts and Rules for Recognition of Revenues and Expenses(or Expenditures) 123

Chapter 5 Accounting for General Capital Assets and Capital Projects 127

Accounting for General Capital Assets 128

Illustrative Entries 139

Accounting for Capital Projects 141

Illustrative Transactions—Capital Projects Funds 142

Chapter 6 Accounting for General Long-Term Liabilities and Debt Service 158

General Long-Term Liabilities 158

Debt Service Funds 168

Chapter 7 Accounting for the Business-Type Activities of State and Local Governments 188

Proprietary Funds 189

Internal Service Funds 191

Illustrative Case—Supplies Fund 194

Enterprise Funds 204

Illustrative Case—Water Utility Fund 205

Illustrative Accounting for a Water Utility Fund 209

Chapter 8 Accounting for Fiduciary Activities—Agency and Trust Funds 223

Agency Funds 224

Trust Funds 232

Investment Pools 233

Private-Purpose Trust Funds 243

Pension Accounting 244

Other Postemployment Benefits(OPEB) 255

Termination Benefits 255

Chapter 9 Financial Reporting of State and Local Governments 256

The Governmental Reporting Entity 256

Governmental Financial Reports 260

Preparation of Basic Financial Statements 274

Current Financial Reporting Issues 284

Appendix:Converting Accounting Information from the Modified Accrual to the Accrual Basis of Accounting 287

Chapter 10 Analysis of Governmental Financial Performance 291

The Need to Evaluate Financial Performance 291

Government Financial Performance Concepts 292

Internal Financial Trend Monitoring 295

Analyzing Government-wide Financial Statements 303

Use of Benchmarks to Aid Interpretation 306

Chapter 11 Budgeting and Costing of Government Services 314

Objectives of Budgeting 315

Budgeting Approaches 317

Budgeting Procedures 320

Budgeting for Performance 327

Costing of Government Services 332

Conclusion 340

Chapter 12 Accounting for Not-for-Profit Organizations 341

Defining the Not-for-Profit Sector 341

GAAP for Nongovernmental NPOs 344

Financial Reporting and Accounting 344

Financially Interrelated Entities 358

Optional Fund Accounting 361

Accounting Information Systems for Not-for-Profit Organizations 362

Illustrative Transactions—Voluntary Health and Welfare Organizations 365

Chapter 13 Accounting for Colleges and Universities 375

Accounting and Financial Reporting Standards 376

Accounting and Reporting Issues 381

Illustrative Transactions for Private Colleges and Universities 389

Other Accounting Issues 396

Chapter 14 Accounting for Health Care Organizations 402

Health Care Industry 402

GAAP for Health Care Providers 403

Financial Reporting 405

Accounting and Measurement Issues 411

Illustrative Case for a Not-for-Profit Health Care Organization 414

Financial Reporting for a Governmental Health Care Organization 422

Related Entities 424

Other Accounting Issues 424

Financial and Operational Analysis 426

Conclusion 427