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Discussion Memorandum

Discussion Memorandum
Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
Total Pages: 73
Release: 1985
Genre: Finance, Public
ISBN:

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Introduction to Governmental and Not-for-profit Accounting

Introduction to Governmental and Not-for-profit Accounting
Author: Martin Ives
Publisher: Prentice Hall
Total Pages: 728
Release: 2004
Genre: Business & Economics
ISBN:

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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. Now includes a print update on GASB 34, packaged with the volume.Topics addressed include government and not-for-profit environments and characteristics, the use of funds in governmental accounting, the budgetary process, special revenue funds, debt service funds and capital projects funds, proprietary and fiduciary funds, general reporting principles, government-wide financial statements, fundamentals of accounting and reporting and analysis of financial statements and financial condition.For Accountants and Auditors studying for professional certification.