Government and Non-profit Organization Accounting

Author: Xu Shuna
Publisher:
Publish Date: 2006-09-01
Features: This book is divided into three parts to introduce government and non-profit organization accounting: Part One includes Chapters 1 and 2, primarily introducing the basic theories and concepts of government and non-profit organization accounting, and provides a general comparison between China's budget accounting and government/non-profit organization accounting abroad. It also gives a general overview of the impact of modern budget management system reforms on China's budget accounting. Part Two includes Chapters 3 to 14, primarily introducing China's government accounting and foreign government accounting. China's government accounting is further divided into fiscal general budget accounting and administrative unit accounting. Part Three includes Chapters 15 to 21, primarily introducing domestic and international non-profit organization accounting, including China's public institution accounting and non-profit organization accounting. It also provides examples of schools and hospitals to illustrate the differences between China's public institution accounting and foreign non-profit organization accounting.