Accounting for governmental and nonprofit entities / Jacqueline L. Reck, Suzanne L. Lowensohn and Earl R. Wilson

Revised edition of: Accounting for governmental and nonprofit entities / Earl R. Wilson, Jacqueline L. Reck, Susan C. Kattelus. 15th ed. c2010

Includes index.

Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities -- Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments -- Chapter 3 Governmental Operating Statement Accounts; Budgetary Accounting -- Chapter 4 Accounting for Governmental Operating Activities-Illustrative Transactions and Financial Statements -- Chapter 5 Accounting for General Capital Assets and Capital Projects -- Chapter 6 Accounting for General Long-term Liabilities and Debt Service -- Chapter 7 Accounting for the Business-type Activities of State and Local Governments -- Chapter 8 Accounting for Fiduciary Activities-Agency and Trust Funds -- Chapter 9 Financial Reporting of State and Local Governments -- Chapter 10 Analysis of Governmental Financial Performance -- Chapter 11 Auditing of Governmental and Not-for-Profit Organizations -- Chapter 12 Budgeting and Performance Measurement -- Chapter 13 Accounting for Not-for-Profit Organizations -- Chapter 14 Not-for-Profit Organizations-Regulatory, Taxation, and Performance Issues -- Chapter 15 Accounting for Colleges and Universities -- Chapter 16 Accounting for Health Care Organizations -- Chapter 17 Accounting and Reporting for the Federal .

This edition includes authoritative changes from the financial accounting standard boards, governmental accounting standard boards etc. The text continues to be best suited for senior and graduate accounting majors.