Governmental and Nonprofit Accounting

Governmental and Nonprofit Accounting

Author: Robert J. Freeman

Publisher:

Published: 2000

Total Pages: 892

ISBN-13: 9780130264695

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"Governmental and Nonprofit Accounting," Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB "Statement 34." Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.


Governmental Accounting and Auditing Update

Governmental Accounting and Auditing Update

Author: Melisa F. Galasso

Publisher: John Wiley & Sons

Published: 2020-07-21

Total Pages: 192

ISBN-13: 111974721X

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Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: Risk assessment Documentation Leases Yellow Book Major program determination New GASB pronouncements


Audit and Accounting Guide

Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2020-07-24

Total Pages: 768

ISBN-13: 1950688321

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From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.


Fundamentals of Governmental Accounting and Reporting

Fundamentals of Governmental Accounting and Reporting

Author: Bruce W. Chase

Publisher: John Wiley & Sons

Published: 2020-06-23

Total Pages: 288

ISBN-13: 1119736730

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Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources


Essentials of Accounting for Governmental and Not-for-profit Organizations

Essentials of Accounting for Governmental and Not-for-profit Organizations

Author: Paul A. Copley

Publisher:

Published: 2018

Total Pages: 416

ISBN-13: 9781260385267

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"Thank you for considering the thirteenth edition of Essentials of Accounting for Governmental and Not-for-Profit Organizations. I have used the text with traditional three-semester-hour classes, with half-semester GNP courses, and as a module in advanced accounting classes. It is appropriate for accounting majors or as part of a public administration program. The Excel-based problems were developed to facilitate delivery though distance learning formats. The focus of the text is on the preparation of external financial statements. The coverage is effective in preparing candidates for the CPA examination"--


Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Audit Risk Alert

Audit Risk Alert

Author: AICPA

Publisher: John Wiley & Sons

Published: 2020-02-04

Total Pages: 67

ISBN-13: 1948306913

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This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern. Updates include: Economic and Industry Developments Legislative and Regulatory Developments Audit and Attestation Issues and Developments Revenue Recognition New Lease Standard Accounting for Financial Instruments Recent AICPA Independence and Developments


Introduction to Governmental and Not-for-profit Accounting

Introduction to Governmental and Not-for-profit Accounting

Author: Joseph R. Razek

Publisher:

Published: 2000

Total Pages: 664

ISBN-13:

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For use in Governmental Accounting and Public Budgeting courses. Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections which may be covered as separate units. Now includes a print update on GASB 34, packaged with the text.