Essent Actg Gov or (Irwin Series in Undergraduate Accounting) - Softcover

Engstrom

9780256166781: Essent Actg Gov or (Irwin Series in Undergraduate Accounting)

Softcover

ISBN 10: 0256166781 ISBN 13: 9780256166781

Publisher: Irwin Professional Publishing, 1995

This short paperback is intended to provide more coverage of accounting and financial reporting standards for governmental and not-for-profit organizations than is available in an advanced accounting text. But it is brief enough to allow coverage of the material in less than a 3-semester-hour or 4-quarter-hour course. A continuous problem, "The City of Everlasting Sunshine" is used throughout the text so students can continually relate various topics together.

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From the Publisher:

At less than 400 pages, this paperback is one of the most concise books in the market
This text allos coverage of the basics of Governmental and Not-for-Profit Accounting without confusing students with needless details.
The shortness of the text frees up time for instructors to supplement their course with papers or other customized material.
This text still provides a much more comprehensive coverage of accounting and financial reporting standards for governmental and not-for-profit organizations than is available in an advanced accounting text.
This book is great to package with Advanced Accounting texts.
Changes in the nonprofit area are incorporated to provide the most current information. Chapter 9, "Accounting for the Federal Government," is an entirely new chapter. References are made to the proposed new GASB reporting model and nonexchange transactions material that will take effect in June of 2000. This material is included in pages at the end of the chapters on government and public colleges. More information about the healthcare environment in Chapter 11. GASB Statement 31 and FASB Statement 124 on Investments are included.
Includes coverage of taxation of exempt organizations, which no other book has covered.
Information that is less current has been eliminated. Chapter 6 of the fourth edition, "The Account Groups Review of Governmental Funds," is obsolete and has been eliminated. Anything to do with plant acquisition adjustment in the chapter on proprietary funds has been removed.

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