内容

目次

Introduction to accounting and financial reporting for governmental andnot-for-profit organisations. General and special revenue funds-budgetary accounting; general funds and special revenue funds-illustrative transactions and financial statements; capital projectsfunds and general long term debt account group; debt service funds andthe general fixed asset account group; proprietary funds; fiduciaryfunds; interfund transaction - governmental financial reporting-analysis of financial statements; accounting for the federalgovernment; accounting for not-for-profit organisations; accounting forhospitals and other healthcare providers; college and universityaccounting - private institutions; college and university accounting-public institutions; auditing of governmental and not-for-profitorganisations.