Government and not-for-profit accounting : concepts and practices / Michael H. Granof.

One computer disc in pocket.

Includes index.

Includes bibliographical references and index

A text/CD-ROM package on key issues of governmental and not-for-profit accounting, with emphasis on critical thinking. A unique feature is an ongoing problem based on an actual comprehensive annual financial report (CAFR). Chapters cover topics including fund accounting, budgeting and control, recognizing revenue and expenditures in governmental funds, long-term obligations, reporting and disclosure, and auditing governments and not-for-profits. The CD-ROM contains a CAFR for the City of Orlando, Florida. The author is affiliated with the University of Texas-Austin. This second edition incorporates the latest GASB pronouncements, and recent updates to the Single Audit Act and Federal Accounting Standards Advisory Board Pronouncements. Annotation c. Book News, Inc.,

Table of Contents Chapter 1 The Government and Not-for-Profit Environment p. 1 Chapter 2 Fund Accounting p. 34 Chapter 3 Issues of Budgeting and Control p. 77 Chapter 4 Recognizing Revenues in Governmental Funds p. 162 Chapter 5 Recognizing Expenditures in Governmental Funds p. 162 Chapter 6 Accounting for Capital Projects and Debt Service p. 203 Chapter 7 Long-Lived Assets and Investments in Marketable Securities p. 242 Chapter 8 Long-Term Obligations p. 273 Chapter 9 Business-Type Activities p. 308 Chapter 10 Fiduciary Funds and Permanent Funds p. 353 Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis p. 400 Chapter 12 Other Not-for-Profit Organizations p. 449 Chapter 13 Using Cost Information to Manage and Control p. 521 Chapter 14 Managing for Results p. 565 Chapter 15 Auditing Governments and Not-for-Profit Organizations p. 603 Chapter 16 Federal Government Accounting p. 642 Glossary p. 685 Value Tables p. 700 Index p. 709

System requirements: Windows 3.1 or Windows 95.