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Title:

Introduction to governmental and not-for-profit accounting / Martin Ives ... [et al.].

Edition:

6th ed.

Publisher:

Pearson Prentice Hall,

Copyright Date:

c2009

Description:

xviii, 647 p. : ill. ; 25 cm.

Subject:

Fund accounting.
Finance, Public--Accounting.
Nonprofit organizations--Accounting.

Other Authors:

Ives, Martin.
Ives, Martin. Introduction to governmental and not-for-profit accounting.

Notes:

Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004. Includes bibliographical references and index.

Contents:

Governmental and not-for-profit accounting environment and characteristics -- The use of funds in governmental accounting -- Budgetary considerations in governmental accounting -- The governmental fund accounting cycle : an introduction to general and special revenue funds -- The governmental fund accounting cycle : additional transactions of general and special revenue funds--introduction to permanent funds -- The governmental fund accounting cycle : capitol project funds, debt service funds, and special assessments -- The governmental fund accounting cycle : proprietary-type funds -- The governmental fund accounting cycle : fiduciary funds -- Reporting principles and preparation of fund financial statements -- Government-wide financial statements -- Federal government accounting and reporting -- Accounting for not-for-profit organizations -- Accounting for health care organizations -- Analysis of financial statements and financial condition -- Fundamentals of accounting.

ISBN:

0132366355 (casebound)
9780132366359 (casebound)

LCCN:

2007048020

Locations:

UNUX074 -- University of Northern Iowa - Rod Library (Cedar Falls)

PQAX094 -- Wartburg College - Vogel Library (Waverly)