000			03541nam a2200421 a 4500
999			_c2616 _d2616
001			3543767
005			20210125145223.0
008			970626s1998 nyua 001 0 eng
010			_a 97028116
020			_a0471115886 (cloth : alk. paper)
035			_a(DLC) 97028116
040			_aDLC _cDLC _dDLC _erda
043			_an-us---
082	0	0	_a657.835 _221 _bG.M.G.
100	1		_aGranof, Michael H. _910702
245	1	0	_aGovernment and not-for-profit accounting : _bconcepts and practices / _cMichael H. Granof.
260			_aNew York : _bJ. Wiley, _cc1998.
300			_axvi, 703 p. : _bill. ; _c26 cm.+ _e1 computer laser optical disc (4 3/4 inch)
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aOne computer disc in pocket.
500			_aIncludes index.
504			_aIncludes bibliographical references and index
505	0		_aA 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.,
505	0		_aTable 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
538			_aSystem requirements: Windows 3.1 or Windows 95.
650		0	_aFinance, Public _zUnited States _xAccounting. _910703
650		0	_aFinance, Public _xAccounting _xStandards _zUnited States. _910704
650		0	_aNonprofit organizations _zUnited States _xAccounting. _910705
650		0	_aNonprofit organizations _xAccounting _xStandards _zUnited States. _910706
856	4		_3Table of Contents _uhttp://www.loc.gov/catdir/toc/onix01/97028116.html
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy0706/97028116-d.html
906			_a7 _bcbc _corignew _d1 _eocip _f19 _gy-gencatlg
942			_2ddc _cBK