Government and Nonprofit Organization Accounting (Public Administration and Public Management Classic Translation Series, Classic Textbook Series)

Author: (USA) Wilson et al. / Jing Xin et al.
Publisher:
Publish Date: 2005-04-01
Features: This book is the earliest and most comprehensive authoritative textbook published in the field of government and non-profit organization accounting in the United States. Since its first publication in 1951, it has been revised eleven times, keeping pace with and updating research findings in the field of government and non-profit organization accounting. It is the preferred textbook for government accounting and non-profit organization management courses in U.S. universities. The book highlights the financial reporting requirements of Statement No. 34 of the Governmental Accounting Standards Board (GASB), providing an overall introduction to the financial reporting objectives of U.S. government and non-profit organizations. It then separately explains the fund accounting and financial reporting systems for state and local governments, the federal government, and general non-profit organizations, as well as systematically introduces the comprehensive annual financial report system for state and local governments. The book particularly emphasizes the analysis of financial performance in government and non-profit organizations, as well as the auditing of financial reporting. It also highlights the budgeting processes, methods, and cost accounting characteristics of the federal government, state and local governments, and non-profit organizations, thereby facilitating performance evaluation.