Test Bank for Governmental and Nonprofit Accounting Theory and Practice 9th Edition by Smith

Description

Complete downloadable Test Bank for Governmental and Nonprofit Accounting Theory and Practice 9th Edition by Smith. INSTRUCTOR RESOURCE INFORMATION
TITLE: Governmental and Nonprofit Accounting Theory and Practice
RESOURCE:Test Bank
EDITION: 9th Edition
AUTHOR: Smith, Patton, Allison, Shoulders, Freeman
PUBLISHER: Pearson

Table of content

1 Governmental and Nonprofit Accounting: Environment and Characteristics
2 State and Local Government Accounting and Financial Reporting Model: The Foundation
3 The General Fund and Special Revenue Funds
4 Budgeting, Budgetary Accounting, and Budgetary Reporting
5 Revenue Accounting—Governmental Funds
6 Expenditure Accounting—Governmental Funds
7 Captial Projects Funds
8 Debt Service Funds
9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
10 Enterprise Funds
11 Internal Service Funds
12 Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
13 Financial Reporting: The Basic Financial Statements and Required Supplementary Information
14 Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
15 Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
16 Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach
17 Accounting for Colleges and Universities
18 Accounting for Health Care Organizations
19 Federal Government Accounting
20 Auditing Governments and Not-for-Profit Organizations
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