Accounting and financial reporting for governmental and nonprofit organizations: basic concepts
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York [u.a.]
McGraw-Hill
1991
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 167 S. |
| ISBN: | 0070317143 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV008844559 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 940118s1991 |||| 00||| eng d | ||
| 020 | |a 0070317143 |9 0-07-031714-3 | ||
| 035 | |a (OCoLC)22709795 | ||
| 035 | |a (DE-599)BVBBV008844559 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-20 | ||
| 050 | 0 | |a HJ9801 | |
| 082 | 0 | |a 657/.835 |2 20 | |
| 100 | 1 | |a Ingram, Robert W. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting and financial reporting for governmental and nonprofit organizations |b basic concepts |c Robert W. Ingram ; Russell J. Petersen ; Susan Work Martin |
| 264 | 1 | |a New York [u.a.] |b McGraw-Hill |c 1991 | |
| 300 | |a XIV, 167 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 7 | |a Niet-commerciële organisaties |2 gtt | |
| 650 | 7 | |a Overheidsbedrijven |2 gtt | |
| 650 | 4 | |a Finanzwirtschaft | |
| 650 | 4 | |a Finance, Public |z United States |x Accounting | |
| 650 | 4 | |a Financial statements | |
| 650 | 4 | |a Nonprofit organizations |z United States |x Accounting | |
| 651 | 4 | |a USA | |
| 700 | 1 | |a Petersen, Russell J. |e Verfasser |4 aut | |
| 700 | 1 | |a Martin, Susan W. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-005848603 | ||
Record in the Search Index
| _version_ | 1804123197532012544 |
|---|---|
| adam_text | Contents
in Brief
PREFACE Xiii
Chapter 1 Introduction to Governmental and Nonprofit Accounting
Concepts 1
APPENDIX 1: GOVERNMENTAL AND NONPROFIT ACCOUNTING
STANDARDS 17
Chapter 2 Understanding Governmental and Nonprofit
Financial Reports 27
APPENDIX 2: SUMMARY OF GASB FINANCIAL REPORTING
OBJECTIVES FOR STATE AND LOCAL
GOVERNMENTAL UNITS 64
Chapter 3 Using Governmental and Nonprofit Financial Reports 73
APPENDIX 3: AUDITING GOVERNMENTAL AND
NONPROFIT ORGANIZATIONS 94
Chapter 4 Understanding the Basic Accounting Cycle 102
Chapter 5 Extending the Basic Accounting Cycle 128
INDEX 165
Contents
PREFACE Xiii
Chapter 1 Introduction to Governmental and Nonprofit Accounting
Concepts 1
WHAT IS A NONPROFIT ORGANIZATION? 2
HOW IS GOVERNMENTAL AND NONPROFIT ACCOUNTING AND
REPORTING DIFFERENT? 5
THE CASE OF THE EAST RIVER HOMEOWNERS ASSOCIATION 6
GOVERNMENTAL ACCOUNTING CONCEPTS 8
Revenues 8
Expenditures and Expenses 9
The Matching Concept 9
Going Concern 10
Assets 11
Liabilities 12
Accounting Entity 13
Basis of Accounting 14
Budgetary Control 14
ACCOUNTING PRINCIPLES FOR OTHER NONPROFIT
ORGANIZATIONS 15
SUMMARY 16
KEY CONCEPTS AND TERMS 16
APPENDIX : GOVERNMENTAL AND NONPROFIT ACCOUNTING
STANDARDS 17
THE ESTABLISHMENT OF GOVERNMENTAL AND NONPROFIT
ACCOUNTING STANDARDS 17
HISTORICAL DEVELOPMENTS IN GOVERNMENTAL
ACCOUNTING 18
DISCUSSION QUESTIONS 20
EXERCISES 22
PROBLEMS 23
X CONTENTS
Chapter 2 Understanding Governmental and Nonprofit
Financial Reports 27
FINANCIAL REPORTING OBJECTIVES AND USER
INFORMATION NEEDS 27
Accounting Controls 28
Purposes of Financial Reporting 29
THE STRUCTURE OF FUND ACCOUNTING 31
Fund Accounting for State and Local Governments 31
FUND ACCOUNTING FOR NONPROFIT ORGANIZATIONS OTHER
THAN GOVERNMENTS 34
BASIS OF ACCOUNTING FOR FUNDS 37
Modified Accrual Accounting 37
Flow of Financial Resources Accounting 38
GOVERNMENT FINANCIAL REPORTING MODEL 39
THE STATEMENT OF FINANCIAL POSITION 41
Balance Sheets for Governmental Units 41
Other Nonprofit Balance Sheets 45
Summary of Balance Sheet Reporting 48
OPERATING STATEMENTS 49
Statements of Operating Results for Governments 49
Operating Statements for Nonprofit Organizations Other
Than Governments 54
Summary of Reporting of Operations 57
COMPARING BUDGETS TO ACTUAL RESULTS 58
THE STATEMENT OF CASH FLOWS 60
DISCLOSURES AND SCHEDULES 62
OVERVIEW OF GOVERNMENTAL AND NONPROFIT FINANCIAL
REPORTING 63
KEY CONCEPTS AND TERMS 63
APPENDIX 2: SUMMARY OF GASB FINANCIAL REPORTING
OBJECTIVES FOR STATE AND LOCAL
GOVERNMENTAL UNITS 64
DISCUSSION QUESTIONS 65
EXERCISES 66
PROBLEMS 68
Chapter 3 Using Governmental and Nonprofit Financial Reports 73
CREDITOR INFORMATION NEEDS 73
Revenue Debt 75
General Obligation Debt 77
Example Financial Ratios 82
INFORMATION FOR THIRD PARTY DECISIONS 83
Demonstrating Compliance 83
Demonstrating Need and Capacity 84
OVERSIGHT GROUP INFORMATION NEEDS 85
INFORMATION NEEDS OF CONSTITUENTS 87
CONTENTS XI
SUMMARY 90
A CASE STUDY 90
KEY CONCEPTS AND TERMS 94
APPENDIX 3: AUDITING GOVERNMENTAL AND NONPROFIT
ORGANIZATIONS 94
GOVERNMENTAL ORGANIZATIONS 94
NONPROFIT ORGANIZATIONS 96
DISCUSSION QUESTIONS 96
PROBLEMS 97
Chapter 4 Understanding the Basic Accounting Cycle 102
THE BUDGETARY CYCLE 102
BUDGETARY ACCOUNTS AND ACCOUNTING PROCEDURES 103
OPERATING ACCOUNTS AND ACCOUNTING PROCEDURES 107
Recording Taxes and Other Revenues 107
Investment Transactions 109
Residual Equity Transfers 109
Interfund Loans and Transfers 110
External and Quasi External Transactions 112
Intergovernmental Revenue Transactions 112
Accounting for Expenditures and Encumbrances 113
CLOSING THE ACCOUNTS 116
ACCOUNTING FOR ACCOUNT GROUPS 117
Acquisition and Disposal of General Fixed Assets 117
Long Term Debt Issuance and Payment 119
SUMMARY 122
KEY CONCEPTS AND TERMS 123
DISCUSSION QUESTIONS 123
PROBLEMS 124
Chapter 5 Extending the Basic Accounting Cycle 128
PROPERTY TAX ASSESSMENT AND COLLECTION 128
Revenue Realization 128
Current Classification of Receivables 131
Liens Subsequent Treatment of Receivables 132
CAPITAL PROJECTS 133
SPECIAL ASSESSMENTS 139
PROPRIETARY FUNDS 140
Enterprise Funds 140
Internal Service Funds 141
Example Transactions 141
FIDUCIARY FUNDS 143
Trust Funds 144
Agency Funds 145
COMPARISON OF GOVERNMENTAL AND OTHER NONPROFIT
ORGANIZATIONS 146
Xil CCWfTENTS
Public Schools 149
Colleges and Universities 149
Hospitals 153
Voluntary Health and Welfare Organizations 154 I
Other Nonprofit Organizations 156 f
SUMMARY 156
KEY CONCEPTS AND TERMS 157 {
DISCUSSION QUESTIONS 157
PROBLEMS 158
INDEX 165
|
| any_adam_object | 1 |
| author | Ingram, Robert W. Petersen, Russell J. Martin, Susan W. |
| author_facet | Ingram, Robert W. Petersen, Russell J. Martin, Susan W. |
| author_role | aut aut aut |
| author_sort | Ingram, Robert W. |
| author_variant | r w i rw rwi r j p rj rjp s w m sw swm |
| building | Verbundindex |
| bvnumber | BV008844559 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ9801 |
| callnumber-raw | HJ9801 |
| callnumber-search | HJ9801 |
| callnumber-sort | HJ 49801 |
| callnumber-subject | HJ - Public Finance |
| ctrlnum | (OCoLC)22709795 (DE-599)BVBBV008844559 |
| dewey-full | 657/.835 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.835 |
| dewey-search | 657/.835 |
| dewey-sort | 3657 3835 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01540nam a2200409 c 4500</leader><controlfield tag="001">BV008844559</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">940118s1991 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0070317143</subfield><subfield code="9">0-07-031714-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)22709795</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV008844559</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-20</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ9801</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.835</subfield><subfield code="2">20</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Ingram, Robert W.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Accounting and financial reporting for governmental and nonprofit organizations</subfield><subfield code="b">basic concepts</subfield><subfield code="c">Robert W. Ingram ; Russell J. Petersen ; Susan Work Martin</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York [u.a.]</subfield><subfield code="b">McGraw-Hill</subfield><subfield code="c">1991</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIV, 167 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accounting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Niet-commerciële organisaties</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Overheidsbedrijven</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finanzwirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public</subfield><subfield code="z">United States</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Nonprofit organizations</subfield><subfield code="z">United States</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Petersen, Russell J.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Martin, Susan W.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-005848603</subfield></datafield></record></collection> |
| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV008844559 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:25:57Z |
| institution | BVB |
| isbn | 0070317143 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005848603 |
| oclc_num | 22709795 |
| open_access_boolean | |
| owner | DE-20 |
| owner_facet | DE-20 |
| physical | XIV, 167 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | McGraw-Hill |
| record_format | marc |
| spelling | Ingram, Robert W. Verfasser aut Accounting and financial reporting for governmental and nonprofit organizations basic concepts Robert W. Ingram ; Russell J. Petersen ; Susan Work Martin New York [u.a.] McGraw-Hill 1991 XIV, 167 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Niet-commerciële organisaties gtt Overheidsbedrijven gtt Finanzwirtschaft Finance, Public United States Accounting Financial statements Nonprofit organizations United States Accounting USA Petersen, Russell J. Verfasser aut Martin, Susan W. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ingram, Robert W. Petersen, Russell J. Martin, Susan W. Accounting and financial reporting for governmental and nonprofit organizations basic concepts Accounting gtt Niet-commerciële organisaties gtt Overheidsbedrijven gtt Finanzwirtschaft Finance, Public United States Accounting Financial statements Nonprofit organizations United States Accounting |
| title | Accounting and financial reporting for governmental and nonprofit organizations basic concepts |
| title_auth | Accounting and financial reporting for governmental and nonprofit organizations basic concepts |
| title_exact_search | Accounting and financial reporting for governmental and nonprofit organizations basic concepts |
| title_full | Accounting and financial reporting for governmental and nonprofit organizations basic concepts Robert W. Ingram ; Russell J. Petersen ; Susan Work Martin |
| title_fullStr | Accounting and financial reporting for governmental and nonprofit organizations basic concepts Robert W. Ingram ; Russell J. Petersen ; Susan Work Martin |
| title_full_unstemmed | Accounting and financial reporting for governmental and nonprofit organizations basic concepts Robert W. Ingram ; Russell J. Petersen ; Susan Work Martin |
| title_short | Accounting and financial reporting for governmental and nonprofit organizations |
| title_sort | accounting and financial reporting for governmental and nonprofit organizations basic concepts |
| title_sub | basic concepts |
| topic | Accounting gtt Niet-commerciële organisaties gtt Overheidsbedrijven gtt Finanzwirtschaft Finance, Public United States Accounting Financial statements Nonprofit organizations United States Accounting |
| topic_facet | Accounting Niet-commerciële organisaties Overheidsbedrijven Finanzwirtschaft Finance, Public United States Accounting Financial statements Nonprofit organizations United States Accounting USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT ingramrobertw accountingandfinancialreportingforgovernmentalandnonprofitorganizationsbasicconcepts AT petersenrussellj accountingandfinancialreportingforgovernmentalandnonprofitorganizationsbasicconcepts AT martinsusanw accountingandfinancialreportingforgovernmentalandnonprofitorganizationsbasicconcepts |