Test Bank for Accounting for Governmental & Nonprofit Entities, 18th Edition, Jacqueline Reck, Suzanne Lowensohn, Daniel Neely Earl Wilson

Test Bank for Accounting for Governmental & Nonprofit Entities, 18th Edition, Jacqueline Reck, Suzanne Lowensohn, Daniel Neely, Earl Wilson,

Table of Contents

1. Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities
PART ONE: State and Local Governments
2. Principles of Accounting and Financial Reporting for State and Local Governments
3. Governmental Operating Statement Accounts; Budgetary Accounting
4. Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
5. Accounting for General Capital Assets and Capital Projects
6. Accounting for General Long-term Liabilities and Debt Service
7. Accounting for the Business-type Activities of State and Local Governments
8. Accounting for Fiduciary Activities— Agency and Trust Funds
9. Financial Reporting of State and Local Governments
PART TWO: Accountability for Public Funds
10. Analysis of Governmental Financial Performance
11. Auditing of Governmental and Not-for-Profit Organizations
12. Budgeting and Performance Measurement
PART THREE: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government
13. Accounting for Not-for-Profit Organizations
14. Not-for-Profit Organizations— Regulatory, Taxation, and Performance Issues
15. Accounting for Colleges and Universities
16. Accounting for Health Care Organizations
17. Accounting and Reporting for the Federal Government