Government and Non-profit Organization Accounting

Author: Luo Zhaohui
Publisher:
Publish Date: 2005-04-01
Features: This book comprehensively and systematically introduces the accounting methods for various non-profit organizations. It categorizes and explains the entire accounting process for different accounting entities such as governments, hospitals, schools, and non-governmental non-profit organizations through specific examples. The book cites various accounting systems and rules closely related to government and non-profit organization accounting, particularly the newly issued Accounting System for Non-Governmental Non-Profit Organizations by the Ministry of Finance on August 28, 2004. However, China's government and non-profit organization accounting model is still in the exploratory stage, and this book can play a positive role in its establishment and improvement. The book is divided into three parts and twenty chapters, for the first time including non-governmental non-profit organizations in the writing outline, and also explores current reform hot topics such as the implementation of the government single treasury account system and centralized government procurement.