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Accounting for Governmental & Nonprofit Entities

ISBN10: 126667151X | ISBN13: 9781266671517

Accounting for Governmental & Nonprofit Entities
ISBN10: 126667151X
ISBN13: 9781266671517
By Jacqueline Reck, Suzanne Lowensohn and Daniel Neely

* The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.

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For more than 70 years, Accounting for Governmental & Nonprofit Entities has led the market in governmental accounting. It is a comprehensive government and not-for-profit accounting text, written for students who will be auditing and working in public and not-for-profit sector entities. Originally published in 1951 and written by Professor R. M. Mikesell, this book and subsequent editions has given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of government and not-for-profit organizations, and how to better meet the needs of a diverse set of financial statement users and decision makers. The current author team brings their experience teaching government and not-for-profit courses and insights gained from their professional experience, scholarly writing, and professional activities, resulting in a relevant and accurate text that includes the most effective instructional tools.

1. Introduction to Accounting and Financial Reporting for Government and Not-for-Profit Entities

PART ONE: STATE AND LOCAL GOVERNMENTS 
2. Principles of Accounting and Financial Reporting for State and Local Governments
3. Governmental Operating Statement Accounts; Budgetary Accounting
4. Accounting for Governmental Operating Activities Illustrative Transactions and Financial Statements
5. Accounting for General Capital Assets and Capital Projects
6. Accounting for General Long-Term Liabilities and Debt Service
7. Accounting for the Business-type Activities of State and Local Governments
8. Accounting for Fiduciary Activities Custodial and Trust Funds
9. Financial Reporting of State and Local Governments

PART TWO: ACCOUNTABILITY FOR PUBLIC FUNDS
10. Analysis of Government Financial Performance
11. Auditing of Government and Not-for-Profit Organizations
12. Budgeting and Performance Measurement

PART THREE: ACCOUNTING AND FINANCIAL REPORTING FOR NOT-FOR-PROFIT ORGANIZATIONS AND THE FEDERAL GOVERNMENT 
13. Not-for-Profit Organizations Regulatory, Taxation, and Performance Issues
14. Accounting for Not-for-Profit Organizations
15. Accounting for Colleges and Universities
16. Accounting for Health Care Organizations
17. Accounting and Reporting for the Federal Government

About the Author

Jacqueline Reck

Jacqueline L. Reck Serves as the associate dean of financial management and academic affairs for the College of Business and is the James E. and C. Ellis Rooks Distinguished Professor in Accounting at the University of South Florida. She received a BS degree from North Dakota State University, BS and MAcc degrees from the University of South Florida, and her PhD from the University of Missouri–Columbia. She is a certified public accountant (Florida). Dr. Reck worked for state government for several years before joining academia. Currently, she is active in several professional associations. In addition to teaching governmental and not-for-profit accounting, Dr. Reck serves on the Governmental Accounting Standards Advisory Council and frequently presents continuing professional education workshops and sessions. She has provided workshops on governmental and not-for-profit accounting for local accounting firms and the state auditor general’s staff. Dr. Reck has received several teaching and research awards and has chaired or served on several doctoral dissertation committees. Dr. Reck has published articles in Contemporary Accounting Research; Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Journal of Public Budgeting, Accounting and Financial Management; and the Journal of Information Systems , among others. She joined as an author on the 14th edition.

Suzanne Lowensohn

Suzanne L. Lowensohn is an associate professor of Accounting at Colorado State University. She received a BS and a MAcc degree from the University of South Florida, and her PhD from the University of Miami. She is a certified public accountant (Florida) and a chartered global management accountant. Dr. Lowensohn has served on the Governmental Accounting Standards Board Intangible Issues Task Force and Comprehensive Implementation Guide Advisory Committee, on the Government Finance Officers Association Special Review Executive Committee, on the Colorado Society of Certified Public Accountants Governmental Issues Committee, on the AICPA FARS Content Subcommittee, and as president of the Government and Nonprofit Section of the American Accounting Association. Prior to joining academia, she worked for KPMG and performed numerous governmental audits. Professor Lowensohn has published articles in Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Accounting and the Public Interest; Journal of Accounting Lite r ature ; Issues in Accounting Education; and Behavioral Research in Accounting, among others. She joined as an author on the 16th edition.

Daniel Neely

Daniel G. Neely is an associate professor of Accounting at the University of Wisconsin–Milwaukee. He received BBA and MPA degrees from the University of Texas at Austin and his PhD from the University of Houston. He is a certified public accountant (Texas).

Dr. Neely worked in public accounting for several years before joining academia. Currently, he is active in professional associations and nonprofit organizations. In addition to teaching not-for-profit accounting, Dr. Neely serves on the Journal of Governmental and Nonprofit Accounting Editorial Board. He has served on the FASB NFP Financial Statements Project Resource Group and the FASB NFP Other Financial Communications Resource Group.

Professor Neely has published articles in Contemporary Accounting Research; Journal of Accounting and Public Policy; Journal of Governmental and Nonprofit Accounting; Accounting Horizons; Issues in Accounting Education; Journal of Accounting Education; Nonprofit Voluntary Sector Quarterly; and Journal of Public Budgeting, Accounting and Financial Management, among others. He joined as an author on the 18th edition.

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