By Earl Ray Wilson, Jacqueline L. Reck, Susan Convery Kattellus
The fifteenth version of Accounting for Governmental and Nonprofit Entities is a accomplished governmental and not-for-profit accounting textual content that balances recommendations and approaches written by way of accounting professors engaged with specialist for college students who can be auditing and dealing in public and not-for-profit zone entities. This industry major textual content brings teachers and scholars a entire wisdom of the really expert accounting and fiscal reporting practices of governmental and not-for-profit association, and the way these organisations can larger meet the data wishes of a various set of economic assertion clients and selection makers. With the large event of the present writer crew comes alongside a suitable and actual new version in addition to teacher instruments.
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Additional info for Accounting for Governmental and Nonprofit Entities, 15th Edition
The principles that underlie GASB accounting and reporting standards are presented in Chapter 2. Chapters 3 through 8 provide detailed illustrations of the effect of financial transactions on the funds and government-wide statements. Financial reporting for state and local governments, as seen in the City and County of Denver, Colorado’s statements presented in the appendix to this chapter, is described in detail in Chapter 9. Analysis of the financial performance of state and local governments based on financial and other information is described in Chapter 10.
1–10. Why does the GASB encourage state and local governments to report service efforts and accomplishments information in addition to a CAFR? * Fund financial statements, 8 General purpose governments, 2 Generally accepted accounting principles (GAAP), 5 Governmental Accounting Standards Board (GASB), 3 Government-wide financial statements, 8 Interperiod equity, 7 Major fund, 12 Management’s discussion and analysis (MD&A), 8 Operational accountability, 8 Required supplementary information (RSI), 8 Service efforts and accomplishments (SEA), 14 Special purpose governments, 2 See the glossary at the back of the text for a definition of each term and concept.
The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets. Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the governmental funds (this excludes internal service liabilities of $34,001). qxd 12/12/2008 05:56 PM Page 21 Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities 21 ILLUSTRATION A1–6 CITY AND COUNTY OF DENVER Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance—Governmental Funds to the Statement of Activities For the year ended December 31, 2007 (amounts expressed in thousands) Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances—total governmental funds Governmental funds report capital outlays as expenditures.