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| 书名 | 政府与非营利组织会计(第14版工商管理经典教材)/会计与财务系列 |
| 分类 | 教育考试-大中专教材-成人教育 |
| 作者 | 厄尔·R·威尔逊//苏珊·C·卡特鲁斯//杰奎琳·L·雷克 |
| 出版社 | 中国人民大学出版社 |
| 下载 |  |
| 简介 | 编辑推荐 本教材涉及政府与非营利组织会计的所有主要专业知识领域，包括州和地方政府会计、联邦政府会计、政府财务业绩分析、政府成本核算、非营利组织会计、非营利组织管制和税收、政府与非营利组织审计等。 这一版无论是从政府与非营利组织会计的基本理论方面，还是从政府与非营利组织会计的主要实务方面，都有其非常可学的专业知识或专业内容。对于中国的读者来说，它有助于进一步拓展有关政府与非营利组织会计的专业知识，进一步加深对政府与非营利组织会计专业内容的理解和认识，从而更好地为我国的政府与非营利组织会计的改革和发展贡献力量。 内容推荐 《政府与非营利组织会计》历经半个多世纪的不断修订，已成为美国在政府与非营利组织会计领域出版最早且最具有权威性的教材之一。该书在美国几十种同类型教材的市场中，约占1/3以上的市场份额，是一本难得的政府与非营利组织会计领域的好教材。 该书全面、系统地介绍了当今美国政府与非营利组织会计的基本理论和主要实务。为适应国内双语教学的需要，改编者保留了原教材中最主要的章节，删除了一些与中国实际情况差别较大的章节。改编版的主要内容包括：政府与非营利组织会计的基本概念和基本理论、州和地方政府会计和财务报告、联邦政府会计和财务报告、政府财务业绩分析、政府预算和成本核算、高等学校会计、医院卫生组织会计、政府与非营利组织审计等。 本书理论阐述深入浅出，实务案例典型具体，文字表达通俗易懂。可供会计学专业、公共管理学专业和其他经济管理类专业的本科生和研究生、MPAcc学生、MBA学生、MPA学生等在学习专业课程时使用，也可供其他经济管理人员在学习相关专业知识时使用。配套教辅与网上资源 本教材原版配套教辅包括：英文PPT、教师指导手册、习题解答等。教师可到中国人民大学出版社工商管理事业部的网站www.rdjg.com.cn上注册，并经人大出版社确认后免费下载。网上还为广大读者提供了原版教材中被删除的练习题等内容，有兴趣的读者可以在网上直接下载。 目录 Preface Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for- Profit Entities What Are Governmental and Not-for-Profit Organizations？ Distinguishing Characteristics of Governmental and Not-for-Profit Entities Sources of Financial Reporting Standards Objectives of Financial Reporting Financial Reporting of State and Local Governments Expanding the Scope ofAccountability Reporting Overview of Chapters 2 through 14 A Caveat Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments Activities of Government Governmental Financial Reporting Entity Integrated Accounting and Financial Reporting Model Appendix：Summary Statement of Governmental Accounting and Financial Reporting Principles Chapter 3 Governmental Operating Statement Accounts；Budgetary Accounting Classification and Reporting of Revenues and Expenses at the Government．wide Level Structure and Characteristics of the General Fund；Classification and Description of Operating Statement Accounts Budgetary Accounts Terminology and Classification for Governmental Fund Budgets and Accounts Budgetary Accounting Accounting for Government-wide Operating Activities Appendix：Accounting for Public School Systems Chapter 4 Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements Illustrative Case Dual-Track Accounting Approach Illustrative Journal Entries Accounting for Property Taxes Interim Financial Reporting Special Topics Special Revenue Funds Interfund Activity Permanent Funds Appendix：Concepts and Rules for Recognition of Revenues and Expenses(or Expenditures) Chapter 5 Accounting for General Capital Assets and Capital Projects Accounting for General Capital Assets Illustrative Entries Accounting for Capital Projects Illustrative Transactions—Capital Projects Funds Chapter 6 Accounting for General Long-Term Liabilities and Debt Service General Long-Term Liabilities Debt Service Funds Chapter 7 Accounting for the Business-Type Activities of State and Local Governments Proprietary Funds Internal Service Funds Illustrative Case—Supplies Fund Enterprise Funds Illustrative Case—Water Utility Fund Illustrative Accounting for a Water Utility Fund Chapter 8 Accounting for Fiduciary Activities—Agency and Trust Funds Agency Funds Trust Funds Investment Pools Private-Purpose Trust Funds Pension Accounting Other Postemployment Benefits(OPEB) Termination Benefits Chapter 9 Financial Reporting of State and Local Governments The Governmental Reporting Entity Governmental Financial Reports Preparation of Basic Financial Statements Current Financial Reporting Issues Appendix：Converting Accounting Information from the Modified Accrual to the Accrual Basis of Accounting Chapter 10 Analysis Of Governmental Financial Performance The Need to Evaluate Financial Performance Government Financial Performance Concepts Internal Financial Trend Monitoring Analyzing Government-wide Financial Statements Use of Benchmarks to Aid Interpretation Chapter 11 Budgeting and Costing of Government Services Objectives of Budgeting Budgeting Approaches Budgeting Procedures Budgeting for Performance Costing of Government Services Conclusion Chapter 12 Accounting for Not-for-Profit organizations Defining the Not-for-Prclfit Sector GAAP for Nongovernmental NPOs Financial Reporting and Accounting Financially Interrelated Entities Optional Fund Accounting Accounting Information Systems for Not-for-Profit Organizations Illustrative Transactions—Voluntary Health and Welfare Organizations Chapter 13 Accounting for Colleges and Universities Accounting and Financial Reporting Standards Accounting and Reporting Issues Illustrative Transactions for Private Colleges and Universities Other Accounting Issues Chapter 14 Accounting for Health Care organizations Health Care Industry GAAP for Health Care Provraers Financial Reporting Accounting and Measurement Issues Illustrative Case for a Not-for-Profit Health Care Organization Financial Reporting for a Governmental Health Care Organization Related Entities Other Accounting Issues Financial and Operational Analysis Conclusion |
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