Test Bank for Governmental and Nonprofit Accounting 10th Edition Smith Shoulders Allison Freeman 9780132751261 0132751267

This is completed downloadable of Governmental and Nonprofit Accounting 10th Edition by Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G.Robert Smith Jr Test Bank

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Product Details:

This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

Language: : English
ISBN-10 : 0132751267
ISBN-13 : 978-0132751261
ISBN-13 : 9780132751261

Author: Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G.Robert Smith Jr 

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Table of Content:

CHAPTER 1 Governmental and Nonprofit Accounting
Environment and Characteristics
CHAPTER 2 State and Local Government Accounting and Financial Reporting
Model: The Foundation
CHAPTER 3 The General Fund and Special Revenue Funds
CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting
CHAPTER 5 Revenue Accounting–Governmental Funds
CHAPTER 6 Expenditure Accounting–Governmental Funds
CHAPTER 7 Capital Projects Funds
CHAPTER 8 Debt Service Funds
CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
Introduction to Interfund-GCA-GLTL Accounting
CHAPTER 10 Enterprise Funds
CHAPTER 11 Internal Service Funds
CHAPTER 12 Trust and Agency (Fiduciary) Funds
Summary of Interfund-GCA-GLTL Accounting
CHAPTER 13 Financial Reporting
The Basic Financial Statements and Required Supplementary Information
CHAPTER 14 Financial Reporting
Deriving Government-Wide Financial Statements and Required Reconciliations
CHAPTER 15 Financial Reporting
The Comprehensive Annual Financial Report and the Financial Reporting Entity
CHAPTER 16 Non-SLG Not-for-Profit Organizations
CHAPTER 17 Accounting for Colleges and Universities
CHAPTER 18 Accounting for Health Care Organizations
CHAPTER 19 Federal Government Accounting
CHAPTER 20 Auditing Governments and Not-for-Profit Organizations
Index

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