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  <titleInfo>
    <title>Accounting for Governmental &amp; Nonprofit Entities</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Accounting for governmental and nonprofit entities</title>
  </titleInfo>
  <name type="personal">
    <namePart>Reck, Jacqueline L.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Lowensohn, Suzanne L.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Wilson, Earl R.</namePart>
    <namePart type="date">1939-</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">biography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <dateIssued encoding="marc">2013</dateIssued>
    <edition>Sixteenth Edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvii, 782 pages : 26 cm</extent>
  </physicalDescription>
  <abstract>Accounting for Governmental and Nonprofit Entities provides users with extensive, accurate, and up-to-date coverage of accounting and financial reporting for government and not-for-profit organizations, in addition to information on governmental auditing and performance measurement. The textbook uses a unique dual-track approach to teaching governmental accounting and features two independent computerized government practice sets to enhance student learning.</abstract>
  <tableOfContents>Preface --
Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities --
 Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments --
 Chapter 3 Governmental Operating Statement Accounts; Budgetary Accounting --
 Chapter 4 Accounting for Governmental Operating Activities-Illustrative Transactions and Financial Statements --
 Chapter 5 Accounting for General Capital Assets and Capital Projects -- Chapter 6 Accounting for General Long-term Liabilities and Debt Service --
 Chapter 7 Accounting for the Business-type Activities of State and Local Governments --
 Chapter 8 Accounting for Fiduciary Activities-Agency and Trust Funds --
 Chapter 9 Financial Reporting of State and Local Governments -- Chapter 10 Analysis of Governmental Financial Performance --
 Chapter 11 Auditing of Governmental and Not-for-Profit Organizations --
 Chapter 12 Budgeting and Performance Measurement --
 Chapter 13 Accounting for Not-for-Profit Organizations --
 Chapter 14 Not-for-Profit Organizations-Regulatory, Taxation, and Performance Issues --
 Chapter 15 Accounting for Colleges and Universities --
 Chapter 16 Accounting for Health Care Organizations -- Chapter 17 Accounting and Reporting for the Federal Government --
 GLOSSARY --
 GOVERNMENTAL AND NOT-FORPROFIT ORGANIZATIONS --
 INDEX.</tableOfContents>
  <targetAudience authority="marctarget">general</targetAudience>
  <note type="statement of responsibility">Jacqueline L. Reck, Suzanne L. Lowensohn, Earl R. Wilson</note>
  <note>Includes index</note>
  <subject authority="lcsh">
    <topic> Finance, Public</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Accounting</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="ddc" edition="23">657.95</classification>
  <identifier type="isbn">9780078110931</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">PPAK</recordContentSource>
    <recordCreationDate encoding="marc">191105</recordCreationDate>
    <recordChangeDate encoding="iso8601">20191105162958.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </languageOfCataloging>
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