Core Concepts of Government and Not-For-Profit Accounting, 2nd Edition - Tapa blanda

Offering concise, flexible and current coverage of keyprinciples, Core Concepts of Government and Not-For-ProfitAccounting, by Michael H. Granof and Penelope S. Wardlow,identifies the issues and unique features of this specializedaccounting field. This edition explores the new financial reportingmodel for governments (GASB Statement No. 56) with references toreal-world institutions, ranging form cities to privateuniversities. With extensive end-of-chapter discussion questions,exercises, and problems that combine a hands-on reporting and anunderlying philosophy approach, students from all backgrounds willbenefit from this comprehensive text.

This 2nd Edition Features:

• A new chapter on Auditing Governments and Not-For-ProfitOrganizations
• Coverage of government accounting standards through GASBStatement No. 56, issued March 2009
• A point-by-point guide on how to prepare government-widestatements from fund statements
• Illustrative financial statements for real-world entities,including cities, non-for-profit healthcare organizations, andprivate universities
• A continuing problem on interpreting and using the financialstatements of a real city
• Introduction to the new FASB Codification, which includes allFASB standards, AICPA Audit Guides, and other publications thataffect not-for-profit organizations and businesses
• Updated key points about how to address the financial analysisof governments and not-for-profit organizations
• New bulleted "Chapter Highlights" at the beginning of eachchapter