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000319356 001__ 319356
000319356 005__ 20210513115423.0
000319356 008__ 010803s2003\\\\ohua\\\\\b\\\\001\0\eng\\
000319356 010__ $$a  2001049441
000319356 020__ $$a0324111649 (pbk. : alk. paper)
000319356 020__ $$a9780324111644 (pbk. : alk. paper)
000319356 035__ $$a(OCoLC)ocm47764385
000319356 035__ $$a319356
000319356 040__ $$aDLC$$cDLC$$dUKM$$dCRH$$dBAKER$$dNLGGC$$dBTCTA$$dYDXCP
000319356 042__ $$apcc
000319356 043__ $$an-us---
000319356 049__ $$aISEA
000319356 05000 $$aHJ9801$$b.M37 2003
000319356 08200 $$a657/.835/00973$$221
000319356 1001_ $$aMartin, Susan Work.
000319356 24510 $$aToday's essentials of governmental and not-for-profit accounting & reporting /$$cSusan W. Martin, Ellen N. West.
000319356 260__ $$aMason, Ohio :$$bThomson/South-Western,$$cc2003.
000319356 300__ $$axiii, 290 p. :$$bill. ;$$c26 cm.
000319356 504__ $$aIncludes bibliographical references and index.
000319356 5052_ $$a1. The foundation of governmental and not-for-profit accounting -- The governmental and not-for-profit environment -- Hierarchy of GAAP -- Governmental accounting and financial reporting -- 2. The basics of fund accounting -- Funds and fund accounting -- Governmental and business-type activities -- Budgetary accounting -- 3. Governmental operating activity -- Operating activity of governmental entities -- Exchange and nonexchange transactions -- Recognition and recording of common sources of governmental revenue -- Recognition and recording of expenditures or expenses -- Other financing sources and other financing uses -- Interfund transactions -- Putting it all together -- 4. Governmental balance sheet accounts -- Assets -- Liabilities -- Fund balance (or equity) -- 5. Governmental financial reporting -- Governmental financial reporting entity -- Financial reporting model -- Putting it all together -- 6. Not-for-profit accounting and financial reporting -- Types of not-for-profit organizations -- Funds and fund accounting -- Not-for-profit fund categories and types -- Revenues -- Expenses, gains, and losses -- Asset, liability, and net asset accounts -- Investments -- Basic financial statements -- Putting it all together -- 7. Health care organizations, colleges and universities, and auditing -- Health care organizations -- Colleges and universities -- Generally accepted government auditing standards -- Federal single audit -- Glossary.
000319356 650_0 $$aFinance, Public$$zUnited States$$xAccounting.
000319356 650_0 $$aNonprofit organizations$$zUnited States$$xAccounting.
000319356 7001_ $$aWest, Ellen N.,$$d1947-
000319356 85200 $$bgen$$hHJ9801$$i.M37$$i2003
000319356 909CO $$ooai:library.usi.edu:319356$$pGLOBAL_SET
000319356 980__ $$aBIB
000319356 980__ $$aBOOK
000319356 994__ $$aC0$$bISE