Accounting for Governmental and Nonprofit Entities

Accounting for Governmental and Nonprofit Entities
Author: Earl Ray Wilson,Susan Convery Kattellus,Jacqueline L. Reck
Release: 2007
Editor: Irwin Professional Publishing
Pages: 804
ISBN: PSU:000058681480
Language: en
Available for:

DESCRIPTION BOOK:

Accounting and financial reporting for government and Not-for-Profit Entities.

Accounting for Governmental and Nonprofit Organizations

Accounting for Governmental and Nonprofit Organizations
Author: Terry Patton,Suesan Patton,Martin Ives
Release: 2018-03-12
Editor: Unknown
Pages: 329
ISBN: 1618532642
Language: en
Available for:

DESCRIPTION BOOK:

Accounting for Governmental Nonprofit Entities

Accounting for Governmental   Nonprofit Entities
Author: Jacqueline L. Reck,Suzanne L. Lowensohn,Daniel G. Neely
Release: 2017-11
Editor: Unknown
Pages: 329
ISBN: 1259917053
Language: en
Available for:

DESCRIPTION BOOK:

Governmental and Nonprofit Accounting

Governmental and Nonprofit Accounting
Author: Robert J. Freeman,Craig D. Shoulders
Release: 2000
Editor: Unknown
Pages: 858
ISBN: 0130264695
Language: en
Available for:

DESCRIPTION BOOK:

Governmental and Nonprofit Accounting, Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB Statement 34. Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.

Accounting for Governmental Nonprofit Entities

Accounting for Governmental   Nonprofit Entities
Author: Jacqueline Reck,Suzanne Lowensohn,Earl Wilson
Release: 2015-02-06
Editor: McGraw-Hill Education
Pages: 800
ISBN: 0078025826
Language: en
Available for:

DESCRIPTION BOOK:

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 notfor- 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 17th 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.

Essentials of Accounting for Governmental and Not for Profit Organizations

Essentials of Accounting for Governmental and Not for Profit Organizations
Author: Paul Copley
Release: 2017-01-25
Editor: McGraw-Hill Education
Pages: 448
ISBN: 125974101X
Language: en
Available for:

DESCRIPTION BOOK:

Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 13e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet. NEW for the 13th edition is McGraw-Hill Connect, a digital teaching and learning environment that saves students and instructors time while improving performance over a variety of critical outcomes.

Fundamentals of Governmental Accounting and Reporting

Fundamentals of Governmental Accounting and Reporting
Author: Bruce W. Chase
Release: 2020-06-23
Editor: John Wiley & Sons
Pages: 288
ISBN: 9781119736752
Language: en
Available for:

DESCRIPTION BOOK:

Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources

Financial and Accounting Guide for Not for Profit Organizations

Financial and Accounting Guide for Not for Profit Organizations
Author: Malvern J. Gross,John H. McCarthy,Nancy E. Shelmon
Release: 2005-05-13
Editor: John Wiley & Sons
Pages: 896
ISBN: 9780471738145
Language: en
Available for:

DESCRIPTION BOOK:

This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!

Bookkeeping for Nonprofits

Bookkeeping for Nonprofits
Author: Murray Dropkin,James Halpin
Release: 2012-06-27
Editor: John Wiley & Sons
Pages: 264
ISBN: 9781118429709
Language: en
Available for:

DESCRIPTION BOOK:

BOOKKEEPING FOR NONPROFITS Bookkeeping for Nonprofits is a hands-on guide that offers nonprofit leaders, managers, and staff the tools they need to create and maintain a complete and accurate set of accounting records. This much-needed resource provides those with little or no bookkeeping experience with practical advice in a highly accessible format. Written by Murray Dropkin and Jim Halpin, Bookkeeping for Nonprofits is a step-by-step introduction to keeping accounting records, which form the foundation for a nonprofit organization's financial reports, tax returns, budgets, cash forecasts, and grant proposals. Using this volume as a guide, nonprofit leaders and staff will be able to set up books with or without accounting software and ensure that the records meet the needs of their organization. Bookkeeping for Nonprofits is a comprehensive resource that Discusses how transactions provide day-to-day information for tracking cash balances and cash requirements Shows how transactions provide information to management and the board of directors for budgeting and other essential tasks Explains basic bookkeeping concepts, such as the accounting equation, the chart of accounts, and income and expense tracking Guides readers through the nuts and bolts of recording a transaction Provides an overview of alternative recordkeeping methodologies and how to choose among them Designed to be easy to use, the book is filled with illustrations and checklists. "Bookkeeping for Nonprofits is the remarkable new guide for a new generation of accounting challenges bookkeepers face every day." —Frances Hesselbein, chairman and founding president, Leader to Leader Institute "Bookkeeping for Nonprofits provides a rare combination of consummate professionalism and clear, accessible writing. Underlying the wealth of technical information lies a great deal of wisdom. The authors have found a way to translate their enormous, on-the-ground experience into usable, actionable policies, procedures, and practices. It is a book that gives all you need to create a fiscally responsible agency with the bonus of helping you become a better manager and a wiser person." —Peter Block, business consultant and author of Flawless Consulting and The Empowered Manager "Bookkeeping for Nonprofits provides an excellent understanding of the practical application of bookkeeping in the real work environment." —Ron Werthman, vice president, finance/treasurer and CFO, Johns Hopkins Health System, The Johns Hopkins Hospital "This is a wonderful book that every bookkeeper in a nonprofit organization should have." —Eusebio David, fiscal director, Federation of Multicultural Programs, Inc.

Balanced Scorecard

Balanced Scorecard
Author: Paul R. Niven
Release: 2011-01-04
Editor: John Wiley & Sons
Pages: 384
ISBN: 1118045262
Language: en
Available for:

DESCRIPTION BOOK:

This book provides an easy-to-follow roadmap for successfully implementing the Balanced Scorecard methodology in small- and medium-sized companies. Building on the success of the first edition, the Second Edition includes new cases based on the author's experience implementing the balanced scorecard at government and nonprofit agencies. It is a must-read for any organization interested in achieving breakthrough results.

The Simplified Guide to Not for Profit Accounting Formation and Reporting

The Simplified Guide to Not for Profit Accounting  Formation  and Reporting
Author: Laurence Scot
Release: 2010-04-30
Editor: John Wiley & Sons
Pages: 288
ISBN: 047062647X
Language: en
Available for:

DESCRIPTION BOOK:

A complete and easy to understand guide to the fundamentals of how not-for-profit organizations are formed and run, as well as their structure and the unique accounting and reporting issues they face. Providing you with a comprehensive understanding of how to maintain the "books" of a typical nonprofit entity and comply with numerous reporting requirements, The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting equips you with everything you need to know to form a Not-For-Profit, setup an accounting system, record financial transactions and report to donors and regulatory bodies. Topics include: Step-by-step guide to forming a Not-For-Profit and applying for tax exemption Becoming familiar with unique Not-For-Profit accounting rules such as classifying contributions/grants and recording restrictions, allocation of expenses to programs and supporting services and investment classification and reporting Budget development, payroll processing and accounting for personnel costs Shows how to prepare and understand required Not-For-Profit financial statement and their components Provides you with a broad understanding of the numerous filing requirement required by donors, grantors and government regulatory agencies Practical and comprehensive in scope, The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting offers a wealth of practical information to accountants and non-accountants alike for understanding Not-For-Profit financial transactions, financial statements and the many internal and external reports they must prepare.

Introduction to Governmental and Not for profit Accounting

Introduction to Governmental and Not for profit Accounting
Author: Joseph R. Razek,Gordon A. Hosch
Release: 1995
Editor: Pearson College Division
Pages: 690
ISBN: UOM:39015046497866
Language: en
Available for:

DESCRIPTION BOOK:

Covering the essentials of fund accounting, this text introduces the reader to the basic accounting principles at work in both US governmental and not-for-profit organizations. Readers should find this an easy to read book written in a simple, understandable language with many exhibits, illustrative problems and appropriate financial statements.

Performance Management in Nonprofit Organizations

Performance Management in Nonprofit Organizations
Author: Zahirul Hoque,Lee Parker
Release: 2014-10-10
Editor: Routledge
Pages: 440
ISBN: 9781317658412
Language: en
Available for:

DESCRIPTION BOOK:

With increased competition for external funding, technological advancement, and public expectations for transparency, not-for-profit and non-governmental organizations are facing new challenges and pressures. While research has explored the roles of accounting, accountability, and performance management in nonprofit organizations, we still lack evidence on the best practices these organizations implement in the areas of accountability and performance management. This book collects and presents that evidence for the first time, offering insights to help nonprofits face these new challenges head-on. Performance Management in Nonprofit Organizations focuses on both conventional and contemporary issues facing nonprofits, presenting evidence-based insights from leading scholars in the field. Chapters examine the design, implementation, and working of accounting, accountability, governance, and performance management measures, providing both retrospective and contemporary views, as well as critical commentaries on accounting and performance related issues in nonprofit organizations The book's contributors also offer critical commentaries on the changing role of accounting and performance management in this sector. This research-based collection is an interesting and useful read for academics, practitioners, students, and consultants in nonprofit organizations, and is highly accessible to accounting and non-accounting audiences alike.

Governmental Accounting Made Easy

Governmental Accounting Made Easy
Author: Warren Ruppel
Release: 2009-10-26
Editor: John Wiley & Sons
Pages: 320
ISBN: 0470411503
Language: en
Available for:

DESCRIPTION BOOK:

A hands-on guide to the ins and outs of governmental accounting—made easy! Governmental Accounting Made Easy, Second Edition equips you with the tools you need to run the financial and accounting operations within your organization. This complete and straightforward manual covers a broad range of governmental accounting topics that fall under the Governmental Accounting Standards Board, and its recently revised financial reporting model. Boiling down the complicated details of governmental accounting into manageable essentials, author Warren Ruppel, a leading authority on governmental accounting, offers practical information in easy-to-understand terminology. Even if you do not have a professional understanding of accounting principles and financial reporting, the Second Edition makes it all clear with accounting rules explained in terms anyone can understand, to help you better fulfill your managerial and fiduciary duties. Always practical and never over-technical, this helpful guide: Discusses basic accounting terminology Clearly explains fund accounting Covers the nuts and bolts of governmental financial statements Equips you to understand the reporting entity Discusses revenues from non-exchange transactions Helps you become conversant in various accounting topics The recently adopted reporting model for governments resulted in a radical change in the way governmental financial statements are presented. Suitable for professional managers, budget preparers, school boards, city councils, state legislators, and comptrollers, Governmental Accounting Made Easy, Second Edition is your essential guide for a clear, concise, understandable explanation of government finances.

Introduction to Governmental and Not for profit Accounting

Introduction to Governmental and Not for profit Accounting
Author: Joseph R. Razek,Gordon A. Hosch,Martin Ives
Release: 2000
Editor: Pearson College Division
Pages: 644
ISBN: PSU:000058044681
Language: en
Available for:

DESCRIPTION BOOK:

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.

Financial Management for Nonprofit Organizations

Financial Management for Nonprofit Organizations
Author: John Zietlow,Jo Ann Hankin,Alan Seidner
Release: 2011-02-15
Editor: John Wiley & Sons
Pages: 624
ISBN: 1118046277
Language: en
Available for:

DESCRIPTION BOOK:

Indispensable for all types and sizes of nonprofit organizations, this important book imparts a clear sense of the technical expertise and proficiency needed as a nonprofit financial officer and includes real-world case studies, checklists, tables, and sample policies to clarify and explain financial concepts.

Research in Governmental and Nonprofit Accounting

Research in Governmental and Nonprofit Accounting
Author: Paul A. Copley,Edward B. Douthett, Jr.
Release: 2009
Editor: Jai
Pages: 375
ISBN: 1848557604
Language: en
Available for:

DESCRIPTION BOOK:

"Research in Governmental and Nonprofit Accounting" is the only academic book dedicated exclusively to governmental and nonprofit accounting and reporting issues. The purpose of "Research in Governmental and Nonprofit Accounting" is to stimulate and report high-quality research on a wide range of governmental and nonprofit accounting topics. Volume 12 contains ten research manuscripts, presented in order of acceptance. In addition, the volume contains a monograph by Gordon and Khumawala. Describing varying theories of reporting by nonprofit organizations, this monograph is well suited for students studying accounting theory. Articles appearing in "Research in Governmental and Nonprofit Accounting" are unsolicited and subject to anonymous review.

Financing Nonprofit Organizations

Financing Nonprofit Organizations
Author: Inigo Garcia-Rodriguez,M. Elena Romero-Merino
Release: 2020-01-23
Editor: Routledge
Pages: 194
ISBN: 9780429560439
Language: en
Available for:

DESCRIPTION BOOK:

The financial issues of nonprofit organizations (NPOs) have increased their importance in recent years, especially after the last global economic downturn. In this way, NPOs have been threatened by a reduction of income, while their work and expenses have not decreased. In this book, the editors bring together several topics that the academic literature has previously addressed, connecting them to each other and evaluating how all these issues are interrelated. Financing Nonprofit Organizations analyses the state of art of all these financial topics and the consequences of the last economic crisis. It dives into the interrelations of these concepts to suggest lines of future research and to reflect on the future of the different sources of funding of the NPOs. It will be of interest to students, practitioners, and researchers interested in initiating and updating their knowledge in the growing field of the financial aspects of the NPOs.

Cost Management for Nonprofit and Voluntary Organisations

Cost Management for Nonprofit and Voluntary Organisations
Author: Zahirul Hoque,Tarek Rana
Release: 2019-11-07
Editor: Routledge
Pages: 178
ISBN: 9780429602535
Language: en
Available for:

DESCRIPTION BOOK:

In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

Audit and Accounting Guide

Audit and Accounting Guide
Author: AICPA
Release: 2020-07-24
Editor: John Wiley & Sons
Pages: 768
ISBN: 9781950688326
Language: en
Available for:

DESCRIPTION BOOK:

From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.