Today's Essentials of Governmental and Not-for Profit Accounting and Reporting

Pedagogically rich, this core textbook in governmental and not-for-profit accounting, now available from Waveland Press, offers in-depth coverage for advanced accounting courses. The classroom-tested text logically builds student understanding of basic concepts like accountability, typical transactions like recording budgets and property taxes, and carries those concepts through to the detailed production of annual financial statements and conversions to produce government-wide financial statements. Reasonably priced and user friendly, the Martin-West volume is loaded with helpful questions, exercises, problems that include Internet research, case studies, summaries, and boxed items. Key features include: 1) "Putting It Together" examples walk readers through the process of analyzing and entering typical transactions and developing financial statements; 2) strategically placed interpretive exercises direct readers to apply what they have learned to a variety of situations; 3) "Ties to the Real World"--information from business publications and from actual financial reports--illustrate chapter concepts and accounting concerns; and 4) clearly stated, measurable learning objectives focus on specific learning goals.

Susan Work Martin is a Professor of Accounting at Grand Valley State University in Grand Rapids, Michigan. She has been appointed to serve four terms from 1989 to 2003 as Chair of the State of Michigan Hospital Finance Authority which issues tax-exempt bonds for Michigan health care facilities. She was also appointed to serve on the Internal Revenue Service Electronic Tax Administration Advisory Board from 1998-2000 to advise the IRS on e-filing issues. Dr. Martin served from 1997-2000 on the Tax Executive Committee of the American Institute of CPAs (AICPA) which issued enforceable professional standards for tax practice in 2000. Prior to joining Grand Valley State in 1988, she worked over 10 years for the State of Michigan as Commissioner of Revenue, Deputy State Treasurer in charge of the Local Government Bureau, and as an Assistant Auditor General.

Susan is a member of the Government Finance Officers Association, AICPA, Michigan Association of CPAs, Association of Governmental Accountants, and the American Accounting Association. She has published in a variety of professional publications on tax and governmental accounting topics.

Susan developed a study-abroad program in international accounting at Kingston University in England and has also been active in Poland since 1991, attending professional conferences and leading study-abroad programs at the Cracow University of Economics. Dr. Martin is a CPA, CMA, CIA and Certified Government Financial Manager (CGFM). She has received MBA and Ph.D. degrees from Michigan State University and a B.S. degree from Central Michigan University.

Ellen West has a diverse background in government finance and public sector portfolio management. She works with many public entities as Vice President, Client Services for MBIA Municipal Investors Service Company. She served as Treasurer and Executive Vice President of American Money Management Associates, Inc., an investment advisory firm that specialized in the development of customized investment management programs for public entities, and merged with MBIA Municipal Investors Service Company in 2000. She has worked with numerous public entities and her areas of expertise include public sector investment accounting and reporting, cash flow forecasting, the development of investment policies and the documentation of investment management programs. Her experience includes four years as Assistant to the Executive Director of the Government Finance Officers Association of the United States and Canada where she was responsible for the administration of member service programs. She also served as Finance Officer for the Village of Grosse Pointe Shores, Michigan for ten years.

Ms. West is a frequent instructor of public sector investment management topics and she has presented sessions for the Municipal Treasurers Association of the US and Canada, the Southwest School of Governmental Finance at Texas Tech University, and many professional organizations. She is a past president of both the Michigan Municipal Finance Officers Association and the Colorado Treasury Management Association. She also served as a member of the Governmental Accounting Standards Board's advisory committee for the development of the Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools. Ms. West holds the designation of Certified Cash Manager through the Association of Finance Professionals.