政府与非营利组织会计

preface ixChapter Introduction to Accounting and Financial Reporting for Governmental and Not-forProfit Entities hat Are Governmental and Not-for-ProfitOrganizations Distinguishing Characteristics of Governmental andNot-for-Profit Entities Sources of Financial Reporting Standards Objectives of Financial Reporting Financial Reporting of State and Local Governments Expanding the Scope of Accountability Reporting 24 Overview of Chapters 2 through 14 A Caveat 26Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments Activities of Government

preface ixChapter Introduction to Accounting and Financial Reporting for Governmental and Not-forProfit Entities hat Are Governmental and Not-for-ProfitOrganizations Distinguishing Characteristics of Governmental andNot-for-Profit Entities Sources of Financial Reporting Standards Objectives of Financial Reporting Financial Reporting of State and Local Governments Expanding the Scope of Accountability Reporting 24 Overview of Chapters 2 through 14 A Caveat 26Chapter 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 Principles Chapter 3　Governmental Operating StatementAccounts; 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　Systems Chapter 4　Accounting for Governmental Operating　Activities--Illustrative Transactions andFinancial 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 andCapital Projects 　　Accounting for General Capital Assets 　　Illustrative Entries 　　Accounting for Capital Projects 　　Illustrative Transactions--Capital Projects　　Funds Chapter 6　Accounting for General Long-TermLiabilities and Debt Service 　　General Long-Term Liabilities 　　Debt Service Funds Chapter 7　Accounting for the Business-Type Activitiesof State and Local Governments　　Proprietary FundsChapter 8Chapter 9Chapter 10Chapter 11Chapter 12Chapter 13Chapter 14

《政府与非营利组织会计》历经半个多世纪的不断修订，已成为美国在政府与非营利组织会计领域出版最早且最具有权威性的教材之一。该书在美国几十种同类型教材的市场中，约占1／3以上的市场份额，是一本难得的政府与非营利组织会计领域的好教材。 该书全面、系统地介绍了当今美国政府与非营利组织会计的基本理论和主要实务。为适应国内双语教学的需要，改编者保留了原教材中最主要的章节，删除了一些与中国实际情况差别较大的章节。改编版的主要内容包括：政府与非营利组织会计的基本概念和基本理论、州和地方政府会计和财务报告、联邦政府会计和财务报告、政府财务业绩分析、政府预算和成本核算、高等学校会计、医院卫生组织会计、政府与非营利组织审计等。 本书理论阐述深入浅出，实务案例典型具体，文字表达通俗易懂。可供会计学专业、公共管理学专业和其他经济管理类专业的本科生和研究生、MPAcc学生、MBA学生、MPA学生等在学习专业课程时使用，也可供其他经济管理人员在学习相关专业知识时使用。