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  <titleInfo>
    <title>Core concepts of government and not-for-profit accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Granof, Michael H.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  <name type="personal">
    <namePart>Wardlow, Penelope S.</namePart>
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  <typeOfResource>text</typeOfResource>
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  <originInfo>
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    <place>
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    <publisher>John Wiley &amp; Sons</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>xiii, 428 p. : ill. ; 26 cm.</extent>
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  <abstract>"Building on the success of Government and Not-For-Profit Accounting, 2/e, Michael Granof and Penelope Wardlow's new text, CORE CONCEPTS OF GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING presents a concise, accessible, user-oriented look at the unique features of governmental and not-for-profit accounting. The text helps students understand the "why" of accounting requirements and how financial statements may be interpreted and used by a variety of interested parties, such as future managers, bond analysts, and members of legislatures and governing boards"--</abstract>
  <tableOfContents>Machine generated contents note: -- The Government and Not-for-Profit Environment. -- Fund Accounting and Financial Reporting. -- State and Local Government Financial Reporting - Overview. -- Governmental Activities - Reporting Revenues. -- Governmental Activities - Reporting Expenditures and Expenses. -- Governmental Activities - Accounting for Capital Projects and Debt Service. -- Capital Assets and Investments in Marketable Securities. -- General Long-Term Obligations. -- Business - Type Activities. -- Fiduciary Activities. -- Issues of Reporting, Disclosure, and Financial Analysis. -- Non Government Not-For-Profits. -- Special Issues for Higher Education and Healthcare Entities.</tableOfContents>
  <note type="statement of responsibility">Michael H. Granof, Penelope S. Wardlow.</note>
  <note>Includes index.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
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  <subject authority="lcsh">
    <topic>Finance, Public</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">HJ9801 .G69 2011</classification>
  <classification authority="ddc" edition="22">657/.8350973</classification>
  <identifier type="isbn">9780471737926 (pbk. : acidfree paper)</identifier>
  <identifier type="lccn">2010017727</identifier>
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