Accounting for Governmental and Nonprofit Entities w/ City of Smithville

Accounting for Governmental and Nonprofit Entities,13e, by Wilson & Kattelus has been streamlined and will contain complete, accurate, and up-to-date coverage of all facets of accounting for governmental and not-for-profit organizations. Intended for readers concerned with the preparation and analysis of financial statements and auditing of governmental and nonprofit entities. This text reflects all major changes to authoritative pronouncements from the GASB, FASB, FASAB, AICPA, GAO, and OMB that affect government and not-for-profit organizations.


Key features


Contains all major authoritative accounting and auditing literature through November 2002 ? updated to include new GAO and OMB standards, GASB, FASB and FASAB statements, AICPA Audit and Accounting Guides.
Substantially revised Chapters 1 and 2 that expand discussion of the integrated GASB's 34 reporting model, including easy-to-understand coverage of both government-wide and fund financial statements.
Example GASB's 34 financial statements included in Chapter 1 and marked (colored edge) for easy reference.
Substantially revised end-of-chapter materials to reflect the GASB's 34 reporting model.
Substantially revised Chapter 10 on Analysis of Government Financial Performance that uses government-wide information in GASB's 34 financial statements.
Substantially revised Chapter 11 on Auditing that reflects the GAO's Independence Standard and 2002 proposed revision of ?Government Auditing Standards? and AICPA's revised Audit and Accounting Guide ?Audits of State and Local Governmental Units? as well as the GAAP Hierarchy that includes Federal GAAP.
New two-color design and easier to read format with additional illustrations to aid in learning the GASB's 34 financial reporting model for governmental entities.
Adding Accounting for Governmental and Nonprofit Entities,13e, by Wilson & Kattelus to Primis On-Line will provide an additional selling opportunity for shorter classes, executive training, etc.
New On-Line Learning Center Website so that faculty teaching the course in a distance learning format, wanting to supplement their classroom with a robust website and/or be able to use our testbank on-line will have access to WebCT and BlackBoard content cartridges.
Revised City of Smithville Continuous Computerized problem included free with every text. New features that allow students to unpost, delete, and add entries, automatic upload of the instructions file, better initial screen that guides students through the steps of opening up a new government, and addition of Save/Save As feature to make it easier to backup data files.
Updated and expanded Instructor's materials included both on CD-ROM and on the website. Expanded testbank, substantially revised Instructors Guide and Solutions Manual complete with teaching tips and suggestions for structuring the course.
Improved PowerPoint presentations for each chapter ? aids instructor preparation, especially if they are new to the course. The authors again prepared these slides themselves using instructional approaches they have found useful as they teach the course.
Continued use of the dual-track approach for understanding GASB's 34 that emphasizes the value of government-wide reporting throughout the year
More real world cases and examples, including Internet cases, that make this text relevant and engaging for students.
The entire text reflects the latest GASB and FASB standards, OMB and GAO, FASAB, and AICPA standards.
The author team continues to provide updates as new authoritative literature is issued.
Author's home pages provide periodic authoritative updates and on-line response to instructor inquiries. Earl Wilson's Home Page (Source for updates and general information) http://www.missouri.edu/~accterw/book/book.htmSusan Kattelus? Home Page (Links to other interesting sites) http://www.online.emich.edu/~acc_kattelus/
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Table of contents


Chapter 1: Financial Reporting for Governmental and Not-for-Profit Entities
Chapter 2: Principles of Accounting and Financial Reporting for State and Local Governments
Chapter 3: Governmental Operating Statement Accounts; Budgetary Accounting
Chapter 4: Accounting for Governmental Operating Activities?Illustrative Transactions and Financial Statements
Chapter 5: Accounting for General Capital Assets and Capital Projects Funds
Chapter 6: Accounting for General Long-Term Liabilities and Debt Service Funds
Chapter 7: Accounting for the Business-Type Activities of State and Local Governments
Chapter 8: Accounting for Fiduciary Activities--Agency and Trust Funds
Chapter 9: Financial Reporting of State and Local Governments
Chapter 10: Analysis of Governmental Financial Performance
Chapter 11: Auditing of Governmental and Not-for-Profit Organizations
Chapter 12: Accounting and Reporting for the Federal Government
Chapter 13: Budgeting and Costing of Government Services
Chapter 14: Accounting for Not-for-Profit Organizations
Chapter 15: Not-for-Profit Organizations?Regulatory, Taxation and Performance Issues
Chapter 16: Accounting for Colleges and Universities
Chapter 17: Accounting for Health Care Organizations