Introduction to Governmental and Not-for-Profit Accounting

Ives, Martin

Introduction to Governmental and Not-for-Profit Accounting - 6th ed. - Upper Saddle River, N.J. : Pearson Prentice Hall, c2009. - xviii, 647 p. ; 25 cm.

Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004.

Includes bibliographical references and index.

Governmental and not-for-profit accounting environment and characteristics -- The use of funds in governmental accounting -- Budgetary considerations in governmental accounting -- The governmental fund accounting cycle : an introduction to general and special revenue funds -- The governmental fund accounting cycle : additional transactions of general and special revenue funds; introduction to permanent funds -- The governmental fund accounting cycle : capitol project funds, debt service funds, and special assessments -- The governmental fund accounting cycle: proprietary-type funds -- The governmental fund accounting cycle : fiduciary-type funds -- Reporting principles and preparation of fund financial statements -- Government-wide financial statements -- Federal government accounting and reporting -- Accounting for not-for-profit organizations -- Accounting for health care organizations -- Analysis of financial statements and financial condition -- Fundamentals of accounting.

9780132366359 (casebound) 0132366355 (casebound)

2007048020


Fund accounting.
Finance, Public--Accounting.
Nonprofit organizations--Accounting.

HF5681.F84 / R39 2009

657.835 IVE