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政府与非营利组织会计
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Accounting for governmental & nonprofit entities :[英文版] /( )厄尔·R·威尔逊(Earl R. Wilson)，( )苏珊·C·卡特鲁斯(Susan C. Kattelus)，( )杰奎琳·L·雷克(Jacqueline L. Reck)著 ;赵建勇改编
ISBN/ISSN：978-7-300-08568-5
价格：CNY39.00
出版：北京 :中国人民大学出版社 ,2007
载体形态：427页 :图 ;28cn
丛编：工商管理经典教材·会计与财务系列
附注：教育部高校工商管理类教学指导委员会双语教学推荐教材
并列题名：Accounting for governmental & nonprofit entities
中图分类号：F810.6
责任者：威尔逊 著 卡特鲁斯 著 雷克 著 赵建勇 改编
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豆瓣内容简介：
本教材涉及政府与非营利组织会计的所有主要专业知识领域，包括州和地方政府会计、联邦政府会计、政府财务业绩分析、政府成本核算、非营利组织会计、非营利组织管制和税收、政府与非营利组织审计等。 这一版无论是从政府与非营利组织会计的基本理论方面，还是从政府与非营利组织会计的主要实务方面，都有其非常可学的专业知识或专业内容。对于中国的读者来说，它有助于进一步拓展有关政府与非营利组织会计的专业知识，进一步加深对政府与非营利组织会计专业内容的理解和认识，从而更好地为我国的政府与非营利组织会计的改革和发展贡献力量。
豆瓣作者简介：
厄尔·R·威尔逊(Earl R.Wilson)，哥伦比亚大学会计学院教授，博士，注册会计师。威尔逊教授长期从事政府会计和审计准则的研究。历任政府会计准则委员会学术委员、政府会计准则咨询委员会委员、美国联邦政府总审计长审计准则咨询委员会委员、美国注册会计师协会政府会计和审计委员会委员、美国会计学会政府与非营利部主席等职务。威尔逊教授在《会计评论》、《会计研究》、《当代会计研究》、《会计和公共政策》、《会计、审计和财务》、《政府与非营利会计研究》、《公共预算和财务》等杂志上发表了一系列的研究论文。他还获得了一系列的荣誉奖励，其中包括美国会计学会政府与非营利部授予的终生贡献奖。
苏珊·C·卡特鲁斯(Susan C.Kattelus)，东密歇根大学会计与财务系主任，教授，博士，注册会计师，注册政府财务管理师。卡特鲁斯教授曾作为美国会计学会的学术代表在政府会计准则咨询委员会中担任委员职务，并曾担任美国会计学会政府与非营利部主席职务。她在《会计评论》、《政府与非营利会计研究》、《政府财务管理》、《公共预算和财务》、《会计教育问题》、《会计教育》、《公共预算、会计和财务管理》等杂志上发表了一系列的研究论文。
杰奎琳·L·雷克(Jacqueline L.Reck)，南佛罗里达大学会计学院杰出会计教授，博士，注册会计师。雷克博士在进入学术界之前，曾在州政府工作多年。雷克博士在《会计和公共政策》、《政府与非营利会计研究》、《公共预算、会计和财务管理》、《信息系统》等杂志上发表了一系列的研究论文。进入学术界之前，曾在州政府工作多年。
赵建勇，上海财经大学会计学院教授，博士生导师。获得教育部优秀青年教师资助计划、上海市曙光计划、上海市浦江人才计划等的资助。获得上海市高校优秀青年教师荣誉。美国伊利诺伊大学芝加哥分校工商管理学院访问学者。财政部会计准则委员会咨询专家、上海市人大常委会咨询专家。主要研究领域为财务会计、政府与非盈利组织会计。
目录：
PrefaceChapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-for- Profit Entities What Are Governmental and Not-for-Profit Organizations？ Distinguishing Characteristics of Governmental and Not-for-Profit Entities Sources of Financial Reporting Standards Objectives of Financial Reporting Financial Reporting of State and Local Governments Expanding the Scope ofAccountability Reporting Overview of Chapters 2 through 14 A CaveatChapter 2 Principles of Accounting and Financial Reporting for State and Local Governments Activities of Government Governmental Financial Reporting Entity Integrated Accounting and Financial Reporting Model Appendix：Summary Statement of Governmental Accounting and Financial Reporting PrinciplesChapter 3 Governmental Operating Statement Accounts；Budgetary Accounting Classification and Reporting of Revenues and Expenses at the Government．wide Level Structure and Characteristics of the General Fund；Classification and Description of Operating Statement Accounts Budgetary Accounts Terminology and Classification for Governmental Fund Budgets and Accounts Budgetary Accounting Accounting for Government-wide Operating Activities Appendix：Accounting for Public School SystemsChapter 4 Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements Illustrative Case Dual-Track Accounting Approach Illustrative Journal Entries Accounting for Property Taxes Interim Financial Reporting Special Topics Special Revenue Funds Interfund Activity Permanent Funds Appendix：Concepts and Rules for Recognition of Revenues and Expenses(or Expenditures)Chapter 5 Accounting for General Capital Assets and Capital Projects Accounting for General Capital Assets Illustrative Entries Accounting for Capital Projects Illustrative Transactions—Capital Projects FundsChapter 6 Accounting for General Long-Term Liabilities and Debt Service General Long-Term Liabilities Debt Service FundsChapter 7 Accounting for the Business-Type Activities of State and Local Governments Proprietary Funds Internal Service Funds Illustrative Case—Supplies Fund Enterprise Funds Illustrative Case—Water Utility Fund Illustrative Accounting for a Water Utility FundChapter 8 Accounting for Fiduciary Activities—Agency and Trust Funds Agency Funds Trust Funds Investment Pools Private-Purpose Trust Funds Pension Accounting Other Postemployment Benefits(OPEB) Termination BenefitsChapter 9 Financial Reporting of State and Local Governments The Governmental Reporting Entity Governmental Financial Reports Preparation of Basic Financial Statements Current Financial Reporting Issues Appendix：Converting Accounting Information from the Modified Accrual to the Accrual Basis of AccountingChapter 10 Analysis Of Governmental Financial Performance The Need to Evaluate Financial Performance Government Financial Performance Concepts Internal Financial Trend Monitoring Analyzing Government-wide Financial Statements Use of Benchmarks to Aid InterpretationChapter 11 Budgeting and Costing of Government Services Objectives of Budgeting Budgeting Approaches Budgeting Procedures Budgeting for Performance Costing of Government Services ConclusionChapter 12 Accounting for Not-for-Profit organizations Defining the Not-for-Prclfit Sector GAAP for Nongovernmental NPOs Financial Reporting and Accounting Financially Interrelated Entities Optional Fund Accounting Accounting Information Systems for Not-for-Profit Organizations Illustrative Transactions—Voluntary Health and Welfare OrganizationsChapter 13 Accounting for Colleges and Universities Accounting and Financial Reporting Standards Accounting and Reporting Issues Illustrative Transactions for Private Colleges and Universities Other Accounting IssuesChapter 14 Accounting for Health Care organizations Health Care Industry GAAP for Health Care Provraers Financial Reporting Accounting and Measurement Issues Illustrative Case for a Not-for-Profit Health Care Organization Financial Reporting for a Governmental Health Care Organization Related Entities Other Accounting Issues Financial and Operational Analysis Conclusion
