Essentials of accounting for governmental and not-for-profit organizations:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Homewood, Ill. u.a.
Irwin
1990
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 340 S. |
| ISBN: | 0256069433 |
Staff View
MARC
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| 100 | 1 | |a Hay, Leon E. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Essentials of accounting for governmental and not-for-profit organizations |c Leon E. Hay ; John H. Engstrom |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Homewood, Ill. u.a. |b Irwin |c 1990 | |
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Record in the Search Index
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|---|---|
| adam_text | 1 The Framework for Accounting and Financial Reporting
for Governmental and Not for Profit Organizations 1
2 General Funds and Special Revenue Funds—
Budgetary Accounting 20
3 General Funds and Special Revenue Funds—
Illustrative Transactions and Financial Statements 48
4 Capital Projects Funds 75
5 General Fixed Assets Account Group 94
6 Debt Service Funds 109
7 General Long Term Debt Account Group 126
8 Proprietary Funds 142
9 Fiduciary Funds 171
10 Interfund Transactions; Financial Reporting for State and
Local Governmental Units; Auditing 200
11 College and University Accounting 234
vii
12 Accounting for Hospitals and Other Health Care Providers 271
13 Accounting for Voluntary Health and
Welfare Organizations 297
14 Accounting for Other Nonprofit Organizations 324
Index 341
CONTENTS
1 The Framework for Accounting and Financial Reporting
for Governmental and Not for Profit Organizations 1
Objectives of Accounting and Financial Reporting: Objectives of
Financial Reporting by Not for Profit Entities. Objectives of
Accounting and Financial Reporting for Governmental Units.
Principles of Accounting and Financial Reporting for States and Local
Governments: Governmental Funds. Proprietary Funds. Fiduciary
Funds. Number of Funds Required. Budgetary Accounting.
Governmental Financial Reporting: Comprehensive Annual Financial
Report. The Governmental Reporting Entity. Accounting and
Financial Reporting for Not for Profit Organizations Other Than State
and Local Governments: Federal Government Agencies. Public
Schools. Not for Profit Organizations.
2 General Funds and Special Revenue Funds—
Budgetary Accounting 20
Budgets as Legal Documents. Balance Sheet and Operating
Statement Accounts. Budgets and Budgetary Accounts. Recording the
Budget. Accounting for Revenues. Accounting for Encumbrances and
Expenditures. Reconciliation of Amounts Reported in Illustration 2 1
with Amounts Reported in Illustration 2 2. Classification of Estimated
Revenues and Revenues. Ad Valorem Taxes. Classification of
Appropriations and Expenditures. Interfund Transactions, Transfers,
and Proceeds of Debt Issues.
3 General Funds and Special Revenue Funds—
Illustrative Transactions and Financial Statements 48
Illustrative Case—General Fund: Recording the Budget. Tax
Anticipation Notes Payable. Payment of Liabilities as Recorded.
ix
Encumbrances of Prior Year. Encumbrance Entry. Recording Property
Tax Levy. Collection of Delinquent Taxes. Revenue Recognized on
Cash Basis. Collection of Current Taxes. Repayment of Tax
Anticipation Notes. Recognition of Expenditures for Encumbered
Items. Payrolls and Payroll Taxes. Payment of Vouchers and Other
Items. Correction of Errors. Revision of the Budget. Interfund
Transactions. Write off of Uncollectible Delinquent Taxes.
Reclassification of Current Taxes. Accrual of Interest and Penalties. j
Pre Closing Trial Balance. Closing Entries. Year End Financial j
Statements. Procedures for Recognition of Inventories in j
Governmental Funds. Special Revenue Funds. !
4 Capital Projects Funds 75 j
Illustrative Case: Transactions and Events in 19x6. Transactions and }
Events in 19x7. Acquisition of General Fixed Assets by Lease
Agreements. Construction of General Fixed Assets Financed by
Special Assessment Debt.
5 General Fixed Assets Account Group 94
General Fixed Assets. Illustrative Entries: Fixed Assets Acquired by I
Proprietary Fund. Disposal of General Fixed Assets. Detailed Property I
Records. Statements of General Fixed Assets.
6 Debt Service Funds 109
The Accrual Basis—Meaning for Debt Service. Additional Uses of
Debt Service Funds. Debt Service Accounting for Regular Serial
Bonds. Debt Service Accounting for Deferred Serial Bonds. Debt
Service Accounting for Term Bonds. Debt Service Accounting for
Capital Lease Payments. Combining Statements for Debt Service
Funds.
7 General Long Term Debt Account Group 126
Illustrative Case: General Long Term Debt Arising from Capital Lease
Agreements. Claims, judgments, Compensated Absences, and Other
Long Term Debt Not Evidenced by Bonds or Notes. Changes in Long
Term Debt. Principal and Interest Payable in Future Years. Debt Limit
and Debt Margin. Direct and Overlapping Debt.
8 Proprietary Funds 142
Internal Service Funds: Establishment and Operation of Internal
Service Funds. Illustrative Case—Supplies Fund. Illustrative Financial
XI
Statements—Supplies Fund. Enterprise Funds: Illustrative Case—
Water Utility Fund. Illustrative Financial Statements—Water Utility
Fund. Accounting for Nonutility Enterprises. Required Segment
Information.
I 9 Fiduciary Funds 171
I Agency Funds: Tax Agency Funds. Accounting for Tax Agency Funds.
Financial Reporting for Agency Funds. Trust Funds: Illustrative Case—
Nonexpendable Trust Funds and Expendable Trust Funds. Illustrative
Entries—Nonexpendable Trust Fund. Illustrative Financial
Statements—Nonexpendable Trust Fund. Illustrative Entries—
Expendable Trust Fund. Illustrative Financial Statements—Expendable
Trust Fund. Public Employee Retirement Systems (Pension Trust
Funds): Objectives of PERS and Government Employer Financial
Reporting. Required Balance Sheet Disclosure—Retirement Plans.
Additional Financial Statements and Note Disclosures Required for
PERS. PERS—Illustrative Case. Summary of Requirements for
Government Employers Financial Reporting.
10 Interfund Transactions; Financial Reporting for State and
Local Governmental Units; Auditing 200
Summary of Interfund Transactions: Interfund Loans and Advances.
Quasi External Transactions. Reimbursements. Operating Transfers.
Equity Transfers. Events Requiring Recognition in More than One
Accounting Entity. The Governmental Reporting Entity. Financial
Reporting: Interim Financial Reports. Comprehensive Annual
Financial Report. General Purpose Financial Statements. Combining
Statements. Individual Fund and Account Groups Statements.
Statistical Tables. Audits of State and Local Governments: Auditor s
Reports.
11 College and University Accounting 234
Summary—College and University Accounting. The Fund Structure
for Colleges and Universities. Illustrative Transactions: Current
Funds—Unrestricted. Current Funds—Restricted. Loan Funds.
Endowment and Similar Funds. Annuity and Life Income Funds. Plant
Funds. Agency Funds. Illustrative Financial Statements.
12 Accounting for Hospitals and Other Health Care Providers 271
Summary—Accounting for Health Care Providers. The Fund Structure
for Health Care Providers. General Funds. Restricted Funds.
Illustrative Transactions: General Funds. Restricted Funds. Specific
Purpose Funds. Plant Replacement and Expansion Funds. Endowment
Funds. Illustrative Financial Statements for Hospitals: Balance Sheet.
Statement of Revenues and Expenses. Statement of Changes in Fund
Balances. Statement of Changes in Financial Position of General
Funds.
13 Accounting for Voluntary Health and
Welfare Organizations 297 i
Summary—Voluntary Health and Welfare Organization Accounting. j
Public Support and Revenue. Program Services and Supporting j
Services Expenses. Asset Valuation. Liabilities. Fund Balances. |
Illustrative Transactions—Voluntary Health and Welfare I
Organizations: Current Fund—Unrestricted. Current Funds— j
Restricted. Land, Building, and Equipment Fund. Endowment Funds. j
Financial Statements for Voluntary Health and Welfare Organizations. I
14 Accounting for Other Nonprofit Organizations 324
Accounting and Financial Reporting Standards. Illustrative I
Transactions—Other Nonprofit Organizations: Unrestricted Funds. j
Endowment Funds. Plant Funds. Financial Statements. j
Index 341 ;
|
| any_adam_object | 1 |
| author | Hay, Leon E. Engstrom, John H. |
| author_facet | Hay, Leon E. Engstrom, John H. |
| author_role | aut aut |
| author_sort | Hay, Leon E. |
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| callnumber-raw | HJ9801.H39 1990 |
| callnumber-search | HJ9801.H39 1990 |
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| dewey-ones | 657 - Accounting |
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| dewey-search | 657/.98 20 |
| dewey-sort | 3657 298 220 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| indexdate | 2024-07-09T16:13:21Z |
| institution | BVB |
| isbn | 0256069433 |
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| physical | XII, 340 S. |
| publishDate | 1990 |
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| spelling | Hay, Leon E. Verfasser aut Essentials of accounting for governmental and not-for-profit organizations Leon E. Hay ; John H. Engstrom 2. ed. Homewood, Ill. u.a. Irwin 1990 XII, 340 S. txt rdacontent n rdamedia nc rdacarrier Finanzwirtschaft Finance, Public -- United States -- Accounting Administrative agencies -- United States -- Accounting Nonprofit organizations -- United States -- Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Öffentlicher Haushalt (DE-588)4043173-3 gnd rswk-swf Nonprofit-Bereich (DE-588)4115404-6 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Rechnungswesen (DE-588)4048732-5 s Nonprofit-Bereich (DE-588)4115404-6 s DE-604 Öffentlicher Haushalt (DE-588)4043173-3 s Engstrom, John H. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002765457&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hay, Leon E. Engstrom, John H. Essentials of accounting for governmental and not-for-profit organizations Finanzwirtschaft Finance, Public -- United States -- Accounting Administrative agencies -- United States -- Accounting Nonprofit organizations -- United States -- Accounting Rechnungswesen (DE-588)4048732-5 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd Nonprofit-Bereich (DE-588)4115404-6 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4043173-3 (DE-588)4115404-6 (DE-588)4078704-7 |
| title | Essentials of accounting for governmental and not-for-profit organizations |
| title_auth | Essentials of accounting for governmental and not-for-profit organizations |
| title_exact_search | Essentials of accounting for governmental and not-for-profit organizations |
| title_full | Essentials of accounting for governmental and not-for-profit organizations Leon E. Hay ; John H. Engstrom |
| title_fullStr | Essentials of accounting for governmental and not-for-profit organizations Leon E. Hay ; John H. Engstrom |
| title_full_unstemmed | Essentials of accounting for governmental and not-for-profit organizations Leon E. Hay ; John H. Engstrom |
| title_short | Essentials of accounting for governmental and not-for-profit organizations |
| title_sort | essentials of accounting for governmental and not for profit organizations |
| topic | Finanzwirtschaft Finance, Public -- United States -- Accounting Administrative agencies -- United States -- Accounting Nonprofit organizations -- United States -- Accounting Rechnungswesen (DE-588)4048732-5 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd Nonprofit-Bereich (DE-588)4115404-6 gnd |
| topic_facet | Finanzwirtschaft Finance, Public -- United States -- Accounting Administrative agencies -- United States -- Accounting Nonprofit organizations -- United States -- Accounting Rechnungswesen Öffentlicher Haushalt Nonprofit-Bereich USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002765457&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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