http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Core concepts of government and not-for-profit accounting
xiii, 428 pages : illustrations ; 26 cm.
"Building on the success of Government and Not-For-Profit Accounting, 2/e, Michael Granof and Penelope Wardlow's new text, CORE CONCEPTS OF GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING presents a concise, accessible, user-oriented look at the unique features of governmental and not-for-profit accounting. The text helps students understand the "why" of accounting requirements and how financial statements may be interpreted and used by a variety of interested parties, such as future managers, bond analysts, and members of legislatures and governing boards"--
The government and not-for-profit environment -- Fund accounting -- Government financial reporting -- Governmental actvities : revenues -- Governmental activities : expenditures and expenses -- Governmental activities : capital projects and debt service -- Governmental activities : capital assets and investments in marketable securities -- Governmental activities : long-term obligations -- Business-type activities and internal services -- Permanent funds and fiduciary services -- Issues of reporting and disclosure -- Not-for-profit organizations -- Special issues for not-for-profit health care providers and institutions of higher education -- Auditing governments and not-for-profit organizations -- Financial analysis.
Includes bibliographical references and index.