Donado por la Embajada Americana.

INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT FOR PROFIT ORGANIZATIONS. Outline of the text. State and local governmental. Financial reporting. OVERVIEW OF FINANCIAL REPORTING FOR STATE AND LOCAL GOVERNMENTS. Overview of the comprehensive. Annual financial report (cafr). Financial section. BUDGETARY ACCOUNTING FOR THE GENERAL AND SPECIAL REVENUE FUNDS. Budgets as legal documents. Balance sheet and operating statement accounts. Recording the budget. ACCOUNTING FOR THE GENERAL AND FOR SPECIAL REVENUE FUNDS. Accounting for no exchange transactions. Modified accrual accounting. Underfund transactions. ACCOUNTING FOR OTHER GOVERNMENTAL FUND TYPES: CAPITAL PROJECTS, DEBT SERVICE, AND PERMANENT. Capital projects funds. Lease agreements. Debt service funds. PROPRIETARY FUNDS. Internal service funds. A note about risk management activities. Enterprise funds. FIDUCIARY FUNDS; INTERFUND TRANSACTIONS. Agency funds. Private purpose trust funds. Investment trust funds. GOVERNMENT WIDE STATEMENTS, FIXED ASSETS, LONG TERM DEBT. Conversion from fund financial. Government wide financial. Accounting for fixes assets, including infrastructure. ANALYSIS OF GOVERNMENTAL FINANCIAL STATEMENTS, GASB ACCOUNTING FOR SPECIAL PURPOSE ENTITIES, ACCOUNTING FOR PUBLIC INSTITUTIONS OF HIGHER EDUCATION. Analysis of state and local governmental financial statements. Accounting and financial reporting for public colleges and universities. ACCOUNTING FOR NOT FOR PROFIT ORGANIZATIONS. Organizations covered in this chapter. Overview of not fro profit accounting. Illustrative transactions and financial statements. COLLEGE AND UNIVERSITY ACCOUNTING PRIVATE INSTITUTIONS. Split interest agreements. Academic research. Summary of accounting and reporting. ACCOUNTING FOR HOSPITALS AND OTHER HEALTH CARE PROVIDERS. Accounting and reporting requirements of the health care guide. Illustrative transactions and financial statements. Financial reporting for governmental. GOVERNMENTAL AUDITING; THE SINGLE AUDIT ACT; TAX EXEMPT ORGANIZATIONS; SERVICE EFFORTS AND ACCOMPLISHMENTS. Gubernamental auditing. Accomplishments.

Engstrom, John H 2004 2004