{"product_id":"core-concepts-of-government-and-not-for-profit-accounting-paperback-softback-9780471737926","title":"Core Concepts of Government and Not-For-Profit Accounting (Paperback \/ softback) 9780471737926","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eCore Concepts of Government and Not-For-Profit Accounting\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eMichael H. Granof (Author), Penelope S. Wardlow (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780471737926, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 20 August 2010\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e448 pages\u003cbr\u003e25.2 x 17.5 x 1.5 cm, 0.703 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eBuilding on the success of \u003ci\u003eGovernment and Not-For-Profit Accounting, 2\/e\u003c\/i\u003e, Michael Granof and Penelope Wardlow’s new text, CORE CONCEPTS OF GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING presents a concise, accessible, user-oriented look at the unique features of governmental and not-for-profit accounting. The text helps students understand the “why” of accounting requirements and how financial statements may be interpreted and used by a variety of interested parties, such as future managers, bond analysts, and members of legislatures and governing boards.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eChapter 1 The Government and Not-for-Profit Environment.\u003c\/b\u003e  \u003cp\u003eHow Do Governments and Not-for-Profits Compare with Other Businesses?\u003c\/p\u003e \u003cp\u003eWhat Other Characterisitics of Governments and Not-for-Profits Have Accounting Implications?\u003c\/p\u003e \u003cp\u003eWhat Are the Overall Purposes of Financial Reporting?\u003c\/p\u003e \u003cp\u003eWho Are the Users and What Are the Uses of Financial Reports?\u003c\/p\u003e \u003cp\u003eWhat Are the Specific Objectives of Financial Reporting As Set Forth by the GASB and the FASB?\u003c\/p\u003e \u003cp\u003eDo Differences in Accounting Principles Really Matter?\u003c\/p\u003e \u003cp\u003eWho Establishes Generally Accepted Accounting Principles? \u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Fund Accounting.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat is a Fund?\u003c\/p\u003e \u003cp\u003eWhat Characterizes Funds?\u003c\/p\u003e \u003cp\u003eWhat Are the Main Types of Governments' Funds?\u003c\/p\u003e \u003cp\u003eWhat's Notable about Each Type of Governmental Fund?\u003c\/p\u003e \u003cp\u003eWhat's Notable about Each Type of Proprietary Fund?\u003c\/p\u003e \u003cp\u003eWhat's Notable about Each Type of Fiduciary Fund?\u003c\/p\u003e \u003cp\u003eHow Do the Funds of Not-for-Profits Differ from Those of Governments? \u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Government Financial Reporting.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Can Funds Be Combined and Consolidated?\u003c\/p\u003e \u003cp\u003eWhat is a GASB Statement No. 34?\u003c\/p\u003e \u003cp\u003eWhat Are the Required Basic Financial Statements?\u003c\/p\u003e \u003cp\u003eWhat Are the Governmental-Wide Financial Statements?\u003c\/p\u003e \u003cp\u003eWhat Are the Fund Financial Statements?\u003c\/p\u003e \u003cp\u003eWhat Are Notes and Required Supplementary Information?\u003c\/p\u003e \u003cp\u003eWhat Additional Information Do Governments Typically Report? \u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Governmental Activities—Revenues.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy and How Do Governments Use the Modified Accrual Basis of Accounting?\u003c\/p\u003e \u003cp\u003eWhat Triggers Revenue Recognition for Nonexchange versus Exchange Transactions?\u003c\/p\u003e \u003cp\u003eWhat Are the Main Types of Nonexchange Revenues?\u003c\/p\u003e \u003cp\u003eHow Should Property Taxes and Other Imposed Nonexchange Revenues Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Sales and Income Taxes and Other Derived Tax Revenues Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Grants and Similar Nonexchange Revenues Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Sales of General Capital Assets Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Investment Gains and Losses Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should External Investment Pools Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Interest on Investments Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Licenses, Permits and Other Exchange or\"Exchange-Like\" Transactions Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Governments Report Revenues in Thier Government-Wide Statements?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Governmental Activities—Expenditures and Expenses.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Is the Accrual Concept Modified for Exchange Expenditures?\u003c\/p\u003e \u003cp\u003eHow Should Wages and Salaries Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Compensated Absences Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Pensions and Other Post-Employment Benefits Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Claims and Judgments Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should the Acquisition and Use of Materials and Supplies Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Prepayments Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Capital Assets Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Interest and Principal on Long-Term Debt Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Nonexchange Expenditures Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Should Interfund Activities Be Accounted for?\u003c\/p\u003e \u003cp\u003eWhat Constitute Other Financing Sources and Uses?\u003c\/p\u003e \u003cp\u003eHow Should Governmental Fund Operating Statements Be Accounted for?\u003c\/p\u003e \u003cp\u003eWhat Is the Significance of the Governmental Fund Financial Statements?—An Overview.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Governmental Activities—Capital Projects and Debt Service.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Do Governments Account for Capital Projects?\u003c\/p\u003e \u003cp\u003eHow Do Governments Account for Resources Dedicated to Debt Service?\u003c\/p\u003e \u003cp\u003eHow Do Governments Handle Special Assessments?\u003c\/p\u003e \u003cp\u003eWhy is Arbitrage a Concern of Governments?\u003c\/p\u003e \u003cp\u003eHow Can Governments Benefit from Debt Refundings?\u003c\/p\u003e \u003cp\u003eRealizing Economic Gains—\u003ci\u003eExceptions to the General Rule.\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Governmental Activities—Capital Assets and Investments in Marketable Securities.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Accounting Practices Do Governments Follow for General Capital Assets?\u003c\/p\u003e \u003cp\u003eWhy and How Should Governments Report Infrastructure?\u003c\/p\u003e \u003cp\u003eWhat Are the Limitations of Information Reported about General Capital Assets?\u003c\/p\u003e \u003cp\u003eHow Should Governments Account for Assets that Are Impaired?\u003c\/p\u003e \u003cp\u003eWhat Issues Are Critical As to Investments in Marketable Securities and Other Financial Instruments?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Governmental Activities—Long-Term Obligations.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy Is Information on Long-Term Debt Important to Statement Users?\u003c\/p\u003e \u003cp\u003eCan Governments Go Bankrupt?\u003c\/p\u003e \u003cp\u003eHow Do Governments Account for General Long-Term Obligations?\u003c\/p\u003e \u003cp\u003eWhat Constitutes Long-Term Debt of Governmental Activities?\u003c\/p\u003e \u003cp\u003eWhat Other Information Do Users Want to Know about Outstanding Debt?\u003c\/p\u003e \u003cp\u003eWhat Are Bond Ratings and Why Are They Important? \u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Business-Type Activities and Internal Services.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy Do Governments Engage in Business-Type Activities?\u003c\/p\u003e \u003cp\u003eWhat Are Proprietary Funds?\u003c\/p\u003e \u003cp\u003eShould Governments Account for Proprietary Funds Differently than Governmental Funds?\u003c\/p\u003e \u003cp\u003eWhat Are the Three Basic Financial Statements of Proprietary Funds?\u003c\/p\u003e \u003cp\u003eWhat Accounting Issues Are Unique to Enterprise Funds?\u003c\/p\u003e \u003cp\u003eWhat Are Internal Service Funds, and How Are They Accounted for?\u003c\/p\u003e \u003cp\u003eWhat Special Problems Are Created in Accounting for Self-Insurance?\u003c\/p\u003e \u003cp\u003eHow Are Proprietary Funds Reported?\u003c\/p\u003e \u003cp\u003eWhat Do Users Want to Know about Revenue Debt?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Permanent Funds and Fiduciary Funds.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Are Endowments?\u003c\/p\u003e \u003cp\u003eWhat Are Permanent Funds and How Are They Distinguished from Fiduciary Funds?\u003c\/p\u003e \u003cp\u003eWhy Should All Endowments Be Accounted for on a Full Accrual Basis—and Why Aren't They?\u003c\/p\u003e \u003cp\u003eShould Investment Gains Be Considered Net Additions to Endowment Principal or Expendable Income?\u003c\/p\u003e \u003cp\u003eHow Should Permanent Fund Investment Losses Be Accounted for?\u003c\/p\u003e \u003cp\u003eHow Are Endowment Transactions Recorded and Reported?\u003c\/p\u003e \u003cp\u003eWhat Financial Statements Are Required for Fiduciary Funds?\u003c\/p\u003e \u003cp\u003eWhat Are Pensions and Why Are They Important?\u003c\/p\u003e \u003cp\u003eHow Should an Employer Account for its Pension Contributions?\u003c\/p\u003e \u003cp\u003eHow Should a Defined Benefit Pension Plan Be Accoutned for?\u003c\/p\u003e \u003cp\u003eHow Should Postemployment Benefits Other Than Pensions (OPEB) Be Accounted for?\u003c\/p\u003e \u003cp\u003eWhat Accounting Issues Do Investment Trust Funds Present?\u003c\/p\u003e \u003cp\u003eWhat Accounting Issues Do Agency Funds Present?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Issues of Reporting and Disclosure.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Can a Government Prepare Government-Wide Statements from Fund Statements?\u003c\/p\u003e \u003cp\u003eWhy Is the Reporting Entity an Issue for Governments?\u003c\/p\u003e \u003cp\u003eWhat Criteria Have Been Established for Government Reporting Entities?\u003c\/p\u003e \u003cp\u003eWhat Is Included in a Government's CAFR?\u003c\/p\u003e \u003cp\u003eWhat Are the Reporting Requirements for Colleges, Universities, and Other Special-Purpose Governments?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Not-for-Profit Organizations.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWho's in Charge?\u003c\/p\u003e \u003cp\u003eWhat Should the Form and Content of Financial Statements Be?\u003c\/p\u003e \u003cp\u003eWhat Are Contributions, and How Should Pledges Be Accounted for?\u003c\/p\u003e \u003cp\u003eWhen Should Use-Restricted Contributions Be Recognized?\u003c\/p\u003e \u003cp\u003eShould Contributions of Services Be Recognized?\u003c\/p\u003e \u003cp\u003eShould Contributions of Collection Items Be Recognized As Revenues?\u003c\/p\u003e \u003cp\u003eWhen Should Conditional Promises Be Recognized?\u003c\/p\u003e \u003cp\u003eHow Should \"Pass-Through\" Contributions Be Accounted for?\u003c\/p\u003e \u003cp\u003eWhen Should Gains and Losses on Investments Be Recognized?\u003c\/p\u003e \u003cp\u003eHow Should Organizations Account for Gains and Losses on Endowments?\u003c\/p\u003e \u003cp\u003eHow Should Depreciation Be Reported?\u003c\/p\u003e \u003cp\u003eWhat Issues Does a Not-for-Profit Face in Establishing Its Reporting Entity?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Special Issues for Not-for-Profit Health Care Providers and Institutions of Higher Education.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Unique Issues Do Health Care Providers Face?\u003c\/p\u003e \u003cp\u003eWhat Unique Issues Do Colleges and Universities Face?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Auditing Governments and Not-for-Profit Organizations.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Do Audits of Governments and Not-for-Profits Differ from Those of Businesses?\u003c\/p\u003e \u003cp\u003eHow Has the Yellow Book Influenced Governments and Not-for-Profit Auditing?\u003c\/p\u003e \u003cp\u003eWhat Types of Audits Do Governments Conduct?\u003c\/p\u003e \u003cp\u003eWhat Levels of Standards Are Applicable to All Engagements?\u003c\/p\u003e \u003cp\u003eWhat Are the Key Differences between Government and Nongovernment Financial Audit Standards?\u003c\/p\u003e \u003cp\u003eHow Have the Single Audit Act and Other Pronouncements Influenced Auditing?\u003c\/p\u003e \u003cp\u003eWhat Approach Do Auditors Take in Performing Single Audits?\u003c\/p\u003e \u003cp\u003eWhat Are Performance Audits?\u003c\/p\u003e \u003cp\u003eWhat Unique Ethical Issues Do Government and Not-for-Profit Accounting and Auditing Present?\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 Financial Analysis.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Can a Government's Economic Condition Be Assessed?\u003c\/p\u003e \u003cp\u003eWhy Is It Important to Assess Likely Future Changes?\u003c\/p\u003e \u003cp\u003eWhy Is It Important to Evaluate Accounting and Reporting Practices?\u003c\/p\u003e \u003cp\u003eWhat Ratios and Other Indicators May Be Useful?\u003c\/p\u003e \u003cp\u003eHow Can a Not-for-Profit's Economic Condition Be Assessed?\u003c\/p\u003e \u003cp\u003eHow Can Conclusions Be Drawn?\u003c\/p\u003e \u003cp\u003eGlossary.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" 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