This is completed downloadable of Solution Manual for Accounting for Governmental and Nonprofit Entities 18th Edition Reck
Product Details:
- ISBN-10 : 1259917053
- ISBN-13 : 978-1259917059
- Author:
For more than 60 years, Accounting for Governmental & Nonprofit Entities has been the leader in the market. It is a comprehensive governmental and not-for-profit accounting text written for students who will be auditing and working in public and not-for- profit sector entities. Originally published in 1951 and written by Professor R. M. Mikesell, this book and the many subsequent editions revised by Professors Leon Hay, Earl Wilson, Susan Kattelus, Jacqueline Reck, and Suzanne Lowensohn have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organizations, as well as an understanding of how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers. The vision of these original authors continues to be reflected in this 18th edition, and their strategy of providing a large and innovative set of instructional support materials prepared and tested in the classroom by the authors continues to be a guiding principle today. The current author team brings to this edition their extensive experience teaching government and not-for-profit courses as well as insights gained from their professional experience, scholarly writing, and professional activities. The result is a relevant and accurate text that includes the most effective instructional tools.
Table of Content:
- Chapter 1: Introduction to Accounting and Financial Reporting for Government and Not-for-Profit Entities
- Welcome to Government and Not-for-Profit Accounting
- Distinguishing Government and Not-for-Profit Organizations
- Sources of Financial Reporting Standards
- Objectives of Financial Reporting
- Overview of Financial Reporting for State and Local Governments, the Federal Government, and Not-for-Profit Organizations
- Expanding the Scope of Accountability Reporting
- Overview of Chapters 2 through 17
- A Caveat
- Key Terms
- Questions
- Cases
- Exercises and Problems
- Part One: State and Local Governments
- Chapter 2: Principles of Accounting and Financial Reporting for State and Local Governments
- Conceptual Framework—Providing Useful Financial Reports
- Activities of Government
- Financial Reporting Model
- Fund Reporting
- Summary of Government-wide and Fund Characteristics
- Appendix A: Illustrative Financial Statements from the City and County of Denver, Colorado
- Appendix B: Summary Statement of Governmental Accounting and Financial Reporting Principles
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 3: Governmental Operating Statement Accounts; Budgetary Accounting
- Reporting of Expenses and Revenues at the Government-wide Level
- Structure and Characteristics of the General Fund and Other Governmental Funds
- Reporting Budgeted and Actual Results
- Terminology and Classification for Budgetary and Operating Statement Accounts
- Budgetary Accounting
- Concluding Remarks
- Appendix A: Accounting for Public School Systems
- Appendix B
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 4: Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
- Illustrative Case
- Dual-Track Accounting Approach
- Illustrative Journal Entries
- Special Topics
- Special Revenue Funds
- Interfund Activity
- Permanent Funds
- Appendix A: Concepts and Rules for Recognition of Revenues and Expenses (or Expenditures)
- Appendix B: Interim Financial Reporting
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 5: Accounting for General Capital Assets and Capital Projects
- Accounting for General Capital Assets
- Capital Projects Funds
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 6: Accounting for General Long-Term Liabilities and Debt Service
- General Long-Term Liabilities
- Debt Service Funds
- Other Long-Term Liabilities
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 7: Accounting for the Business-type Activities of State and Local Governments
- Proprietary Funds
- Internal Service Funds
- Enterprise Funds
- Water Utility Funds
- Appendix: Special Topics in Accounting for the Business-type Activities of State and Local Governments
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 8: Accounting for Fiduciary Activities—Custodial and Trust Funds
- Identifying Fiduciary Activities
- Custodial Funds
- Trust Funds
- Investment & Private-purpose Trust Funds
- Illustrative Financial Statements
- Pension Trust Funds
- Other Postemployment Benefits (OPEB)
- Termination Benefits
- Appendix A: Managing Investments
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 9: Financial Reporting of State and Local Governments
- The Government Reporting Entity
- Government Financial Reports
- Preparation of Basic Financial Statements
- Other Financial Reporting Issues and Topics
- Appendix A: Converting Accounting Information from the Modified Accrual to the Accrual Basis of Accounting
- Appendix B: Management’s Discussion and Analysis (MD&A)—City and County of Denver
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Part Two: Accountability for Public Funds
- Chapter 10: Analysis of Government Financial Performance
- The Need to Evaluate Financial Performance
- Government Financial Performance Concepts
- Internal Financial Trend Monitoring
- Analyzing Government Financial Statements
- Use of Benchmarks to Aid Interpretation
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 11: Auditing of Government and Not-for-Profit Organizations
- Financial Audits by Independent CPAs
- Government Auditing Standards
- Single Audits
- Special Topics Related to Audits of Governments and Not-for-Profits
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 12: Budgeting and Performance Measurement
- Objectives of Budgeting in the Public Sector
- Budgeting Approaches
- Budgeting Process in a State or Local Government
- Integration of Planning, Budgeting, and Performance Measurement
- Managerial Tools to Improve Performance
- Conclusion
- Appendix: Budget and Cost Issues in Grant Accounting
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Part Three: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government
- Chapter 13: Not-for-Profit Organizations—Regulatory, Taxation, and Performance Issues
- Defining the Not-for-Profit Sector
- State Regulation
- Federal Regulation
- Governance
- Benchmarking and Performance Measures
- Summary
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 14: Accounting for Not-for-Profit Organizations
- GAAP for Nongovernmental NFP Organizations
- Financial Reporting
- Accounting for NFP Organizations
- Consolidations and Combinations
- Illustrative Transactions—Not-for-Profit Organizations
- Appendix A: Optional Fund Accounting
- Appendix B: Illustrative Financial Statements from the American Heart Association, Inc.
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 15: Accounting for Colleges and Universities
- Accounting and Financial Reporting Standards
- Reporting and Accounting Issues
- Illustrative Transactions for Private Colleges and Universities
- Planned Giving
- Other Accounting Issues
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 16: Accounting for Health Care Organizations
- GAAP for Health Care Providers
- Reporting and Accounting Issues
- Illustrative Case for a Not-for-Profit Health Care Organization
- Other Health Care Issues
- Conclusion
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Chapter 17: Accounting and Reporting for the Federal Government
- Federal Government Financial Management Structure
- Generally Accepted Accounting Principles for the Federal Government
- Conceptual Framework
- Funds Used in Federal Accounting
- Required Financial Reporting—U.S. Government-wide
- Required Financial Reporting—Government Agencies
- Dual-Track Accounting System
- Summary of Accounting and Reporting for Federal Government Agencies
- Key Terms
- Selected References
- Questions
- Cases
- Exercises and Problems
- Glossary
- Government and Not-for-Profit Organizations
- Index
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