登入選單

返回Google圖書搜尋

Introduction to Governmental and Not-for-profit Accounting

Joseph R. RazekGordon A. Hosch

出版	Prentice-Hall, 1985
主題	Business & Economics / Accounting / GeneralBusiness & Economics / Accounting / Governmental
ISBN	01348442979780134844299
URL	http://books.google.com.hk/books?id=WTxHAAAAMAAJ&hl=&source=gbs_api

註釋

Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. The information on state and local government financial reporting has been updated for coverage of the new financial reporting model, the reporting entity, and financial condition analysis. New examples have been added to more clearly describe the nature of lease accounting. The module on pension trust funds has been rewritten to reflect new GASB pronouncements in a simpler format. New material was added on the measurement of pension costs and other post-employment benefits. For accountants wishing to increase or refresh their knowledge of government and not-for-profit accounting or public budgeting.