Government and Nonprofit Organization Accounting - Theory and Practice (7th Edition)

Author: Robert J. Freeman
Publisher:
Publish Date: 2004-03-01
Features: This book is a classic textbook in the field of accounting. Since the first edition was published in 1983, it has been revised and reprinted every 20 years. Currently, it has become one of the most popular government and nonprofit organization accounting textbooks in the United States and has a wide influence in other countries. The book comprehensively analyzes the intrinsic logic and theory of government and nonprofit organization accounting and reporting, which holds positive significance for the standardization of China's current government accounting standards. The book is divided into three parts: "State and Local Government Accounting and Reporting," "Federal and Nonprofit Organization Accounting and Reporting," 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 major U.S. financial accounting documents such as the "Governmental Accounting Standards Board (GASB) Statements" and "Financial Accounting Standards (FASB)." When introducing government and nonprofit organization accounting, the book not only provides 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 organization accounting. It is believed that by reading this textbook, readers will gain substantial professional 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 textbook for undergraduate, graduate, or postgraduate courses on government and nonprofit organization accounting, as well as for economic and management personnel to broaden their horizons and learn the basic theories and practices of U.S. government and nonprofit organization accounting.