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

Susan W. Martin and Ellen N. West

Pedagogically rich, this core textbook in governmental and not-for-profit accounting 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:

“Putting It Together” examples walk readers through the process of analyzing and entering typical transactions and developing financial statements

Strategically placed interpretive exercises direct readers to apply what they have  learned to a variety of situations

“Ties to the Real World”—information from business publications and from actual financial reports—illustrate chapter concepts and accounting concerns

Clearly stated, measurable learning objectives focus on specific learning goals

$34.95 list, 290 pages

10-digit ISBN: 1-57766-504-X

13-digit ISBN: 978-1-57766-504-5

© 2003

1. The Foundation of Governmental and Not-for-Profit Accounting

The Governmental and Not-for-Profit Environment / Hierarchy of GAAP / Governmental Accounting and Financial Reporting

2. The Basics of Fund Accounting

Funds and Fund Accounting / Governmental and Business-Type Activities / Budgetary Accounting

3. Governmental Operating Activity

Operating Activity of Governmental Entities / Exchange and Nonexchange Transactions / Recognition and Recording of Common Sources of Governmental Revenue / Recognition and Recording of Expenditures or Expenses / Other Financing Sources and Other Financing Uses / Interfund Transactions / Putting It All Together

4. Governmental Balance Sheet Accounts

Governmental Balance Sheet Accounts / Assets / Liabilities / Fund Balance (or Equity)

5. Governmental Financial Reporting

Governmental Financial Reporting Entity / Financial Reporting Model / Putting It All Together

6. Not-for-Profit Accounting and Financial Reporting

Introduction / Types of Not-for-Profit Organizations / Funds and Fund Accounting / Not-for-Profit Fund Categories and Types / Revenues / Expenses, Gains, and Losses / Asset, Liability, and Net Asset Accounts / Investments / Basic Financial Statements / Putting It All Together

7. Health Care Organizations, Colleges and Universities, and Auditing

Introduction / Health Care Organizations / Colleges and Universities / Generally Accepted Government Auditing Standards / Federal Single Audit