Government and Nonprofit Organization Accounting – Theory and Practice (Seventh Edition)

Author: Robert J. Freeman
Publisher:
Publish Date: 2004-03-06
Features: The book is divided into three parts: "Accounting and Reporting of State and Local Governments," "Accounting and Reporting of Federal and Nonprofit Organizations," and "Auditing," totaling 20 chapters. It provides a detailed explanation of accounting and reporting for federal, state and local governments, as well as nonprofit organizations. It analyzes influential American financial accounting documents such as the "Governmental Accounting Standards Board (GASB) Statements" and "Financial Accounting Standards (FASB)." When introducing accounting for government and nonprofit organizations, the book not only offers concise explanations of concepts and theories but also includes numerous case studies, making it an excellent textbook that combines both theory and practice in government and nonprofit accounting. It is believed that by reading this textbook, readers will gain substantial knowledge in accounting, finance, and management, which will greatly benefit their further understanding and improvement of China's budget accounting. This book can be used as a teaching material for undergraduate, graduate, or postgraduate courses on government and nonprofit accounting, as well as for economic and management personnel to broaden their horizons and learn the basic theories and practices of government and nonprofit accounting in the United States.