商品詳細(参照) | Knowledge Worker

Governmental and Nonprofit Accounting.　6th ed.　cloth　936 p.

Freeman, Robert J., Shoulders, C.D. 　著

絶版
価格 \-

発行年月	1998年01月
出版社／提供元	Pearson Education (Prentice Hall USA)
出版国	アメリカ合衆国
言語	英語
媒体	冊子
装丁	cloth
ページ数／巻数	936 p.
ジャンル	洋書／社会科学／経営学／会計学
ISBN	9780132726757
商品コード	0209921141
本の性格	テキスト
商品URL	https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=0209921141

内容

This text aims to present a basis for understanding the logic for andnature of all funds and account groups of a government. It should givereaders a grasp of the accounting and reporting framework beforefocusing on specific fund types and account groups.

*Governmental and Nonprofit Accounting: Environment and Characteristics*State and Local Government Accounting: Environment, Objectives andPrinciples *Budgeting, Budgetary Accounting and Budgetary Reporting*General and Special Reserve Funds *Revenue Accounting - GovernmentalFunds *Expenditure Accounting - Governmental Funds *Capital ProjectsFunds *Debt Service Funds *General Fixed Assets; General Long-TermDebt; Introduction to Interfund-Account Group Accounting *Trust andAgency (Fiduciary) Funds *Internal Service Funds *Enterprise Funds:Summary of Interfund-Account Group Accounting *Financial Reporting: TheCAFR and GPFS *Financial Accounting and Reporting: Complex ReportingEntities and Non-GAAP Bases of Accounting *Contemporary Issues*Accounting for Colleges and Universities *Accounting for Health CareOrganizations *Non-SLG Not-for-Profit Organizations: SFAS 116 and 117Approach *Federal Government Accounting *Auditing