Governmental and nonprofit accounting: Theory and practice

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9780133607772: Governmental and nonprofit accounting: Theory and practice
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For undergraduate and graduate Accounting courses such as Governmental Accounting, Public Sector Accounting, Government and Nonprofit Accounting, and Fund Accounting.Governmental and Nonprofit Accounting, Seventh Edition, provides the most up-to-date coverage and a better balance between theory and practice than other texts. It gives students a thorough basis for understanding the logic behind and nature of all the funds and nonfund accounts associated with governments; its unique approach allows students to fully grasp the accounting and reporting framework necessary before focusing on deriving the new government-wide financial statements.

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From the Publisher:

THE most comprehensive text in the field, this introduction to accounting and financial reporting for state and local governments and nonprofit organizations offers an excellent balance between theory and practice.

From the Back Cover:

  • NEW! Updated throughout for GASB Statement 34 and Related Pronouncements
    Now covers the most current standards through 2001.


  • NEW! Comprehensive Case
    A significant new feature of this edition is a comprehensive case covering the accounting activities and financial reports for a hypothetical city. This comprehensive case addresses many key issues in Chapters 4 through 15 and gives students a continuing experience in accounting for and reporting on the activities of a small government for an entire year.


  • NEW! Reordered and Revised Chapters 10-12 on Proprietary Funds and Fiduciary Funds


  • NEW! Updated Coverage of Financial Reporting Requirements, Financial Reports, and Derivation of Government-Wide Financial Statement Data (Chapters 13-15)


  • NEW! Revised/Updated Coverage of Not-for-Profit Organizations, Colleges and Universities, and Hospitals (Chapters 16-18)


  • NEW! PowerPoint Slides The seventh edition includes a comprehensive set of PowerPoint slides ready for classroom use.


  • NEW! Companion Web Site at www.prenhall.com/freeman
    The Web site contains downloadable supplements for students and faculty, hotlinks to useful Web sites, and periodic updates to testing materials and other instructor resources.

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