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Solution Manual for Accounting for Governmental and Nonprofit Entities 18th Edition Reck

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Product Details:

  • ISBN-10 ‏ : ‎ 1259917053
  • ISBN-13 ‏ : ‎ 978-1259917059
  • Author:  Jacqueline Reck (Author), Suzanne Lowensohn (Author), Daniel Neely (Author)

For more than 60 years, Accounting for Governmental & Nonprofit Entities has been the leader in the market. It is a comprehensive governmental and not-for-profit accounting text written for students who will be auditing and working in public and not-for- profit sector entities. Originally published in 1951 and written by Professor R. M. Mikesell, this book and the many subsequent editions revised by Professors Leon Hay, Earl Wilson, Susan Kattelus, Jacqueline Reck, and Suzanne Lowensohn have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organizations, as well as an understanding of how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers. The vision of these original authors continues to be reflected in this 18th edition, and their strategy of providing a large and innovative set of instructional support materials prepared and tested in the classroom by the authors continues to be a guiding principle today. The current author team brings to this edition their extensive experience teaching government and not-for-profit courses as well as insights gained from their professional experience, scholarly writing, and professional activities. The result is a relevant and accurate text that includes the most effective instructional tools.

 

Table of Content:

  1. Chapter 1: Introduction to Accounting and Financial Reporting for Government and Not-for-Profit Entities
  2. Welcome to Government and Not-for-Profit Accounting
  3. Distinguishing Government and Not-for-Profit Organizations
  4. Sources of Financial Reporting Standards
  5. Objectives of Financial Reporting
  6. Overview of Financial Reporting for State and Local Governments, the Federal Government, and Not-for-Profit Organizations
  7. Expanding the Scope of Accountability Reporting
  8. Overview of Chapters 2 through 17
  9. A Caveat
  10. Key Terms
  11. Questions
  12. Cases
  13. Exercises and Problems
  14. Part One: State and Local Governments
  15. Chapter 2: Principles of Accounting and Financial Reporting for State and Local Governments
  16. Conceptual Framework—Providing Useful Financial Reports
  17. Activities of Government
  18. Financial Reporting Model
  19. Fund Reporting
  20. Summary of Government-wide and Fund Characteristics
  21. Appendix A: Illustrative Financial Statements from the City and County of Denver, Colorado
  22. Appendix B: Summary Statement of Governmental Accounting and Financial Reporting Principles
  23. Key Terms
  24. Selected References
  25. Questions
  26. Cases
  27. Exercises and Problems
  28. Chapter 3: Governmental Operating Statement Accounts; Budgetary Accounting
  29. Reporting of Expenses and Revenues at the Government-wide Level
  30. Structure and Characteristics of the General Fund and Other Governmental Funds
  31. Reporting Budgeted and Actual Results
  32. Terminology and Classification for Budgetary and Operating Statement Accounts
  33. Budgetary Accounting
  34. Concluding Remarks
  35. Appendix A: Accounting for Public School Systems
  36. Appendix B
  37. Key Terms
  38. Selected References
  39. Questions
  40. Cases
  41. Exercises and Problems
  42. Chapter 4: Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
  43. Illustrative Case
  44. Dual-Track Accounting Approach
  45. Illustrative Journal Entries
  46. Special Topics
  47. Special Revenue Funds
  48. Interfund Activity
  49. Permanent Funds
  50. Appendix A: Concepts and Rules for Recognition of Revenues and Expenses (or Expenditures)
  51. Appendix B: Interim Financial Reporting
  52. Key Terms
  53. Selected References
  54. Questions
  55. Cases
  56. Exercises and Problems
  57. Chapter 5: Accounting for General Capital Assets and Capital Projects
  58. Accounting for General Capital Assets
  59. Capital Projects Funds
  60. Key Terms
  61. Selected References
  62. Questions
  63. Cases
  64. Exercises and Problems
  65. Chapter 6: Accounting for General Long-Term Liabilities and Debt Service
  66. General Long-Term Liabilities
  67. Debt Service Funds
  68. Other Long-Term Liabilities
  69. Key Terms
  70. Selected References
  71. Questions
  72. Cases
  73. Exercises and Problems
  74. Chapter 7: Accounting for the Business-type Activities of State and Local Governments
  75. Proprietary Funds
  76. Internal Service Funds
  77. Enterprise Funds
  78. Water Utility Funds
  79. Appendix: Special Topics in Accounting for the Business-type Activities of State and Local Governments
  80. Key Terms
  81. Selected References
  82. Questions
  83. Cases
  84. Exercises and Problems
  85. Chapter 8: Accounting for Fiduciary Activities—Custodial and Trust Funds
  86. Identifying Fiduciary Activities
  87. Custodial Funds
  88. Trust Funds
  89. Investment & Private-purpose Trust Funds
  90. Illustrative Financial Statements
  91. Pension Trust Funds
  92. Other Postemployment Benefits (OPEB)
  93. Termination Benefits
  94. Appendix A: Managing Investments
  95. Key Terms
  96. Selected References
  97. Questions
  98. Cases
  99. Exercises and Problems
  100. Chapter 9: Financial Reporting of State and Local Governments
  101. The Government Reporting Entity
  102. Government Financial Reports
  103. Preparation of Basic Financial Statements
  104. Other Financial Reporting Issues and Topics
  105. Appendix A: Converting Accounting Information from the Modified Accrual to the Accrual Basis of Accounting
  106. Appendix B: Management’s Discussion and Analysis (MD&A)—City and County of Denver
  107. Key Terms
  108. Selected References
  109. Questions
  110. Cases
  111. Exercises and Problems
  112. Part Two: Accountability for Public Funds
  113. Chapter 10: Analysis of Government Financial Performance
  114. The Need to Evaluate Financial Performance
  115. Government Financial Performance Concepts
  116. Internal Financial Trend Monitoring
  117. Analyzing Government Financial Statements
  118. Use of Benchmarks to Aid Interpretation
  119. Key Terms
  120. Selected References
  121. Questions
  122. Cases
  123. Exercises and Problems
  124. Chapter 11: Auditing of Government and Not-for-Profit Organizations
  125. Financial Audits by Independent CPAs
  126. Government Auditing Standards
  127. Single Audits
  128. Special Topics Related to Audits of Governments and Not-for-Profits
  129. Key Terms
  130. Selected References
  131. Questions
  132. Cases
  133. Exercises and Problems
  134. Chapter 12: Budgeting and Performance Measurement
  135. Objectives of Budgeting in the Public Sector
  136. Budgeting Approaches
  137. Budgeting Process in a State or Local Government
  138. Integration of Planning, Budgeting, and Performance Measurement
  139. Managerial Tools to Improve Performance
  140. Conclusion
  141. Appendix: Budget and Cost Issues in Grant Accounting
  142. Key Terms
  143. Selected References
  144. Questions
  145. Cases
  146. Exercises and Problems
  147. Part Three: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government
  148. Chapter 13: Not-for-Profit Organizations—Regulatory, Taxation, and Performance Issues
  149. Defining the Not-for-Profit Sector
  150. State Regulation
  151. Federal Regulation
  152. Governance
  153. Benchmarking and Performance Measures
  154. Summary
  155. Key Terms
  156. Selected References
  157. Questions
  158. Cases
  159. Exercises and Problems
  160. Chapter 14: Accounting for Not-for-Profit Organizations
  161. GAAP for Nongovernmental NFP Organizations
  162. Financial Reporting
  163. Accounting for NFP Organizations
  164. Consolidations and Combinations
  165. Illustrative Transactions—Not-for-Profit Organizations
  166. Appendix A: Optional Fund Accounting
  167. Appendix B: Illustrative Financial Statements from the American Heart Association, Inc.
  168. Key Terms
  169. Selected References
  170. Questions
  171. Cases
  172. Exercises and Problems
  173. Chapter 15: Accounting for Colleges and Universities
  174. Accounting and Financial Reporting Standards
  175. Reporting and Accounting Issues
  176. Illustrative Transactions for Private Colleges and Universities
  177. Planned Giving
  178. Other Accounting Issues
  179. Key Terms
  180. Selected References
  181. Questions
  182. Cases
  183. Exercises and Problems
  184. Chapter 16: Accounting for Health Care Organizations
  185. GAAP for Health Care Providers
  186. Reporting and Accounting Issues
  187. Illustrative Case for a Not-for-Profit Health Care Organization
  188. Other Health Care Issues
  189. Conclusion
  190. Key Terms
  191. Selected References
  192. Questions
  193. Cases
  194. Exercises and Problems
  195. Chapter 17: Accounting and Reporting for the Federal Government
  196. Federal Government Financial Management Structure
  197. Generally Accepted Accounting Principles for the Federal Government
  198. Conceptual Framework
  199. Funds Used in Federal Accounting
  200. Required Financial Reporting—U.S. Government-wide
  201. Required Financial Reporting—Government Agencies
  202. Dual-Track Accounting System
  203. Summary of Accounting and Reporting for Federal Government Agencies
  204. Key Terms
  205. Selected References
  206. Questions
  207. Cases
  208. Exercises and Problems
  209. Glossary
  210. Government and Not-for-Profit Organizations
  211. Index

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