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政府与非营利组织会计 第14版PDF|Epub|txt|kindle电子书版本网盘下载
- 厄尔·R·威尔逊等编 著
- 出版社： 北京：中国人民大学出版社
- ISBN：7300085687
- 出版时间：2007
- 标注页数：427页
- 文件大小：67MB
- 文件页数：447页
- 主题词：单位预算会计－双语教学－高等学校－教材
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图书目录
Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities1
What Are Governmental and Not-for-Profit Organizations?2
Distinguishing Characteristics of Governmental and Not-for-Profit Entities2
Sources of Financial Reporting Standards4
Objectives of Financial Reporting6
Financial Reporting of State and Local Governments8
Expanding the Scope of Accountability Reporting24
Overview of Chapters 2 through 1425
A Caveat26
Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments27
Activities of Government28
Governmental Financial Reporting Entity28
Integrated Accounting and Financial Reporting Model30
Appendix:Summary Statement of Governmental Accounting and Financial Reporting Principles41
Chapter 3 Governmental Operating Statement Accounts;Budgetary Accounting45
Classification and Reporting of Revenues and Expenses at the Government-wide Level46
Structure and Characteristics of the General Fund;Classification and Description of Operating Statement Accounts50
Budgetary Accounts54
Terminology and Classification for Governmental Fund Budgets and Accounts58
Budgetary Accounting65
Accounting for Government-wide Operating Activities74
Appendix:Accounting for Public School Systems75
Chapter 4 Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements79
Illustrative Case80
Dual-Track Accounting Approach82
Illustrative Journal Entries83
Accounting for Property Taxes91
Interim Financial Reporting97
Special Topics100
Special Revenue Funds113
Interfund Activity114
Permanent Funds118
Appendix:Concepts and Rules for Recognition of Revenues and Expenses(or Expenditures)123
Chapter 5 Accounting for General Capital Assets and Capital Projects127
Accounting for General Capital Assets128
Illustrative Entries139
Accounting for Capital Projects141
Illustrative Transactions—Capital Projects Funds142
Chapter 6 Accounting for General Long-Term Liabilities and Debt Service158
General Long-Term Liabilities158
Debt Service Funds168
Chapter 7 Accounting for the Business-Type Activities of State and Local Governments188
Proprietary Funds189
Internal Service Funds191
Illustrative Case—Supplies Fund194
Enterprise Funds204
Illustrative Case—Water Utility Fund205
Illustrative Accounting for a Water Utility Fund209
Chapter 8 Accounting for Fiduciary Activities—Agency and Trust Funds223
Agency Funds224
Trust Funds232
Investment Pools233
Private-Purpose Trust Funds243
Pension Accounting244
Other Postemployment Benefits(OPEB)255
Termination Benefits255
Chapter 9 Financial Reporting of State and Local Governments256
The Governmental Reporting Entity256
Governmental Financial Reports260
Preparation of Basic Financial Statements274
Current Financial Reporting Issues284
Appendix:Converting Accounting Information from the Modified Accrual to the Accrual Basis of Accounting287
Chapter 10 Analysis of Governmental Financial Performance291
The Need to Evaluate Financial Performance291
Government Financial Performance Concepts292
Internal Financial Trend Monitoring295
Analyzing Government-wide Financial Statements303
Use of Benchmarks to Aid Interpretation306
Chapter 11 Budgeting and Costing of Government Services314
Objectives of Budgeting315
Budgeting Approaches317
Budgeting Procedures320
Budgeting for Performance327
Costing of Government Services332
Conclusion340
Chapter 12 Accounting for Not-for-Profit Organizations341
Defining the Not-for-Profit Sector341
GAAP for Nongovernmental NPOs344
Financial Reporting and Accounting344
Financially Interrelated Entities358
Optional Fund Accounting361
Accounting Information Systems for Not-for-Profit Organizations362
Illustrative Transactions—Voluntary Health and Welfare Organizations365
Chapter 13 Accounting for Colleges and Universities375
Accounting and Financial Reporting Standards376
Accounting and Reporting Issues381
Illustrative Transactions for Private Colleges and Universities389
Other Accounting Issues396
Chapter 14 Accounting for Health Care Organizations402
Health Care Industry402
GAAP for Health Care Providers403
Financial Reporting405
Accounting and Measurement Issues411
Illustrative Case for a Not-for-Profit Health Care Organization414
Financial Reporting for a Governmental Health Care Organization422
Related Entities424
Other Accounting Issues424
Financial and Operational Analysis426
Conclusion427