政府与非营利组织会计 第14版PDF电子书下载
- 电子书积分:14 积分如何计算积分?
- 作 者:厄尔·R·威尔逊等编
- 出 版 社:北京:中国人民大学出版社
- 出版年份:2007
- ISBN:7300085687
- 页数:427 页
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
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