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Essentials of accounting for governmental and not-for-profit organizations / Leon E. Hay and John H. Engstrom

By: Hay, Leon E [author]Contributor(s): Engstrom, John H [co-author]Material type: Text

TextPublication details: Homewood, Illinois ; Irwin, c1987Description: x, 310 pages ; 24 cmISBN: 0256034540Subject(s): ACCOUNTINGLOC classification: HF 5635 .H39 1987

Contents:

1. The Framework for Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations -- 2. General Funds and Special Revenue Funds- Budgetary Accounting -- 3. General Funds and Special Revenue Funds-Illustrative Transactions, and Financial Statements -- 4. Capital Project Funds -- 5. General Fixed Assets -- 6. Debt Service Funds -- 7. General Long-term Debt Account Group -- 8. Special Assessment Funds -- 9. Proprietary Funds -- 10. Fiduciary Funds -- 11. Interfund Transaction; Financial reporting for State and Local Governmental Units; Auditing -- 12. College and University Accounting -- 13. Hospital Accounting -- 14. Accounting for Voluntary Health and welfare and Other Nonprofit Organizations.

Summary: From time to time college and university faculty members have expressed a need for a text which would provide a much more comprehensive coverage of accounting and financial reporting standards for governmental and and not-for-profit organization than is available in advance accounting text, but which would be brief enough to allow coverage of the standards in less than a three semester-hour or a four quarter-hour course.

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	LRC - Annex	National University - Manila	Accountancy	Relegation Room	GC HF 5635 .H39 1987 (Browse shelf (Opens below))	c.1	Deselected		NULIB000006091

Includes index.

From time to time college and university faculty members have expressed a need for a text which would provide a much more comprehensive coverage of accounting and financial reporting standards for governmental and and not-for-profit organization than is available in advance accounting text, but which would be brief enough to allow coverage of the standards in less than a three semester-hour or a four quarter-hour course.

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