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

Author: (USA) Wilson
Publisher:
Publish Date: 2004-12-01
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, timely tracking 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 of Financial Accounting Standards No. 34, providing an overall introduction to the financial reporting objectives of U.S. government and non-profit organizations. It then explains the fund accounting and financial reporting systems for state and local governments, the federal government, and general non-profit organizations, respectively, and 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 highlights the budgeting processes and methods, as well as the characteristics of cost accounting, for the federal government, state and local governments, and non-profit organizations, thereby facilitating performance evaluation.