This 12th edition has been streamlined to contain complete, accurate, and up-to-date coverage of all facets of accounting for governmental and nonprofit organizations. Intended for readers concerned with the design and interpretation of financial statements and financial reports, this text reflects all major changes to authoritative pronouncements affecting Government and Nonprofit organizations through March 2000 .

Covers all facets of accounting for governmental and not-for-profit organizations. This book is intended for readers concerned with the preparation and analysis of financial statements and auditing of governmental and nonprofit entities.

This textbook provides comprehensive coverage of accounting and financial reporting for all levels of government and not-for-profit organizations, as well as governmental auditing and performance measurement. This fifteenth edition offers two Web-accessible computerized cumulative problems; has been revised to reflect contemporary guidance from the GASB, FASB, FASAB, GAO, OMB, AICPA, and IRS; features new questions, cases, exercises, and problems; and includes expanded coverage of post-employment benefits, major fund reporting, investments and derivatives, IRS Form 990, and budgeting and performance management.

Accounting and financial reporting for government and Not-for-Profit Entities.

Principles of accounting and financial reporting for governmental and non-profit entities. General and special revenue funds, capital project funds, internal service funds, fiduciary funds etc. are discussed in various chapters.