Introduction to Governmental and Not-For-Profit Accounting (4th Edition)

Razek, Joseph R.,Hosch, Gordon A.,Ives, Martin

ISBN 10: 0139178732 / ISBN 13: 9780139178733

Published by Pearson College Div, 2000

About this Item

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Bibliographic Details

• Title: Introduction to Governmental and Not-For-Profit Accounting (4th Edition)
• Publisher: Pearson College Div
• Publication Date: 2000
• Language: English
• ISBN 10: 0139178732
• ISBN 13: 9780139178733
• Binding: hardcover
• Edition: 4th Edition
• Condition: Good

About this title

Synopsis

Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. The information on state and local government financial reporting has been updated for coverage of the new financial reporting model, the reporting entity, and financial condition analysis. New examples have been added to more clearly describe the nature of lease accounting. The module on pension trust funds has been rewritten to reflect new GASB pronouncements in a simpler format. New material was added on the measurement of pension costs and other post-employment benefits. For accountants wishing to increase or refresh their knowledge of government and not-for-profit accounting or public budgeting.