Governmental accounting (The Willard J. Graham series in accounting)

Business & Money

Hay, Leon Edwards

Accounting

R.D. Irwin

This 12th edition has been streamlined to contain complete, accurate, and up-to-date coverage of all facets of accounting for governmental and nonprofit organizations. Intended for readers concerned with the design and interpretation of financial statements and financial reports, this text reflects all major changes to authoritative pronouncements affecting Government and Nonprofit organizations through March 2000 .

Accounting for governmental and nonprofit entities (The Willard J. Graham series in accounting)

Several months before the preface to the sixth edition of this text was written, representatives of groups concerned with state and local governmental accounting standards had begun a series of meetings to discuss improvement in the mechanism for enforcement of standards set by the National Council on Governmental Accounting and to consider possible changes in the structure for setting accounting and financial reporting standards for state and local governments. Groups represented in the discussions included the National Council on Governmental Accounting; the American Institute of Certified Public Accountants; the Financial Accounting Foundation; the National Association of State Auditors, Comptrollers and Treasurers; the Municipal Finance Officers Association (now the Government Finance Officers Association); and the United States General Accounting Office. At first the discussions were informal, but by April, 1980, a working committee known as the Governmental Accounting Standards Board Organization Committee (GASBOC), under the chairmanship of Professor Robert K. Mautz, was formed. Observers from seven organizations representing state, city, and county elected officials participated in the GASBOC discussions. In February, 1981, the GASBOC issued 20,000 copies of an exposure draft of its proposed recommendations. Written comments on the exposure draft were solicited, and public hearings were held in Philadelphia in May, 1981. After considering written and oral comments on the exposure draft, the GASBOC issued its final report in October, 1981. The report recommended formation of a Governmental Accounting Standards Board (GASB) under the Financial Accounting Foundation, bearing the same relationship to the Foundation that the Financial Accounting Standards Board does. The Financial Accounting Foundation accepted the GASBOC report and appointed a Governmental Accounting Standards Board Implementation Committee (GASBIC) from among Foundation.

Accounting for governmental and nonprofit entities (The Robert N. Anthony/Willard J. Graham series in accounting)

Designed to provide less detailed coverage than available in larger texts, this volume aims to prepare accounting students for the Uniform CPA examination. This fifth edition of the text incorporates the FASB and GASB pronouncements passed since the previous edition.

Essentials of accounting for governmental and not-for-profit organizations (The Robert N. Anthony/Willard J. Graham series in accounting)

Economics

Irwin

"Accounting for Governmental and Nonprofit Entities,13e", by Wilson and Kattelus has been streamlined and will contain complete, accurate, and up-to-date coverage of all facets of accounting for governmental and not-for-profit organizations. Intended for readers concerned with the preparation and analysis of financial statements and auditing of governmental and non-profit entities, this text reflects all major changes to authoritative pronouncements from the GASB, FASB, FASAB, AICPA, GAO, and OMB that affect government and not-for-profit organizations.

Accounting for Governmental and Non-Profit Entities (The Robert N. Anthony / Willard J. Graham Series in Accounting)

Irwin Professional Publishing

Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge among governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet. This approach has two advantages: (1) it is the approach most commonly applied in practice, and (2) it is an approach familiar to students who have studied the process of consolidation in their advanced accounting classes. State and local government reporting is illustrated using an ongoing example integrated throughout Chapters 3 through 8 and 13. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.

Essentials of Accounting for Governmental and Not-For-Profit Organizations

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