Accounting for Govermental & Nonprofit Entities Fifteenth Edition
Buku ini diterbitkan tahun 2009 oleh Pearson Education, Inc. adalah buku edisi sebelas.
Judul: Accounting for Govermental & Nonprofit Entities Fifteenth Edition
Oleh: Earl L. Wilson, et al
Penerbit: McGraw-Hill Companies, Inc.
Tahun: 2010
Jumlah Halaman: 798 hal.
Editor:
Earl R. Wilson Profesor Emeritus Akuntansi di Universitas Missouri-Columbia. Dia menerima gelar BA dan MBA dari Chapman University dan MA dan PhD di bidang Akuntansi dari University of Missouri-Columbia. Dia adalah seorang akuntan publik bersertifikat (Missouri).
Profesor Wilson telah memberikan kontribusi besar terhadap standar pengaturan dalam akuntansi dan audit pemerintahan, setelah menjabat sebagai sesama akademis dengan Governmental Accounting Standards Board (GASB) dan sebagai anggota dari Akuntansi Pemerintahan Standar Advisory Council, AS Pengawas Keuangan Umum Penasehat Dewan Pemerintah Standar Audit, American Institute of CPA Pemerintah Komite Audit Akuntansi, dan sebagai ketua Missouri Society of CPA (MSCPA) Bagian dari Government Accounting Committee dan Presiden American Accounting Association Government and Nonprofit (AAA-GNP). Selain itu, ia menjabat pada beberapa gugus tugas GASB dan melakukan penelitian laporan keuangan untuk GASB. Dr Wilson telah menerbitkan sejumlah artikel penelitian dalam jurnal seperti The Accounting Review; Journal of Accounting Research; Contemporary Accounting
Research; Journal of Accounting and Public Policy; Journal of Accounting, Auditing, and Finance; Research in Governmental and Nonprofit Accounting; Public Budgeting and Finance, dan lain-lain. Banyak dari artikel ini sering disebut-sebut sebagai yang berpengaruh pada studi pasar obligasi daerah. Ia telah menjadi penulis teks ini sejak edidi kesembilan tahun 1992. Ia memiliki pengalaman yang luas mengajar akutansi pemerintah dan akuntansi nirlaba, termasuk kursus online.
Profesor Wilson telah menerima sejumlah penghargaan untuk pengajaran dan penelitian, termasuk Enduring Lifetime Contribution Award dari bagian AAA-GNP, yang 2003 Cornelius Tierney / Ernst & Young Penelitian Award dari Asosiasi Akuntan Pemerintah, Posisi Guru Tahun 2002 dari Kansas
Kota MU Ikatan Alumni Bisnis, dan 2000 Posisi Pendidik of the Year dan 2008 Posisi BPA dalam penghargaan dari Pemerintah MSCPA. Dia telah memimpin atau disajikan sebagai pembaca lebih dari 30 disertasi doktor, banyak di bidang akuntansi pemerintahan.
Jacqueline L. Reck Adalah seorang profesor dan James E. dan C. Ellis Rooks Distinguished Professor
dalam Sekolah Akuntansi di University of South Florida. Dia menerima gelar BS dari North Dakota State University, BS dan gelar Makabe dari University of South Florida, dan gelar PhD dari University of Missouri-Columbia. Dia adalah seorang akuntan publik bersertifikat (Florida).
Dr. Reck bekerja untuk pemerintah negara selama beberapa tahun sebelum bergabung dengan akademisi. Saat ini, ia aktif dalam beberapa asosiasi profesi. Selain mengajar di pemerintah dan tidak-untuk- akuntansi laba, Dr. Reck sering menyajikan lokakarya profesional pendidikan dan sesi. Dia telah memberikan lokakarya tentang pemerintah dan tidak-untuk-profit akuntansi untuk perusahaan akuntansi lokal dan negara Staf auditor jenderal. Dr Reck telah menerima beberapa penghargaan pengajaran dan penelitian, adalah Saat koordinator program doktor untuk Sekolah Akuntansi, dan bertugas di beberapa komite disertasi doktor.
Dr Reck telah menerbitkan artikel di anatara lain The Journal of Accounting and Public Policy;
Research in Governmental and Nonprofit Accounting; Journal of Public Budgeting, Accounting and Financial Management; and the Journal of Information Systems. Dia bergabung sebagai penulis pada edisi ke-14.
Susan C. Kattelus Profesor Emeritus Akuntansi di Eastern Michigan University dan saat ini Profesor Praktek di Michigan State University. Dia mendapat gelar BBA dan PhD dari Michigan State University dan MSA dari Eastern Michigan University. Dia Guru Besar Kattelus adalah akuntan publik bersertifikat (Michigan) dan bersertifikat Manajer keuangan pemerintah. Profesor Kattelus menjabat sebagai penasehat pada Governmental Accounting Standards Advisory Council sebagai wakil akademik dari the American Accounting Association (AAA), presiden Bagian Pemerintah dan Nirlaba dari AAA, dan ketua
Satuan Tugas Nirlaba dari Michigan Asosiasi CPA. Dia mengajarkan masyarakat akuntansi nirlaba untuk jurusan akuntansi dan prinsip-prinsip manajerial dan akuntansi bisnis untuk siswa.
Dr Kattelus telah menerbitkan artikel di antara lain di The Accounting Review; Research in Governmental and Nonprofit Accounting; Journal of Government Financial Management; Public Budgeting and Finance; Issues in Accounting Education; Journal of Accounting Education; and Journal of Public Budgeting, Accounting and Financial Manageme. Dia bergabung sebagai penulis pada edisi 11 tahun 1999.
Lingkup Pembahasan:
Buku ini terdiri atas tiga bagian: Bagian I meliputi pemerintah negara bagian dan lokal (Bab 2 sampai 10), Bagian II berfokus pada akuntabilitas dana publik (Bab 11 sampai 13), dan Bagian III memeriksa tidak-untuk organisasi nirlaba (Bab 14 sampai 17). Bab 1 terus membentuk dasar yang luas untuk material yang lebih rinci dalam Bab 2-17. Bagian I dan II, berfokus pada organisasi tidak-untuk nirlaba mencakup Bab 1 , Bagian II dan III. Bagian II adalah jembatan antara masyarakat dan tidak-untuk-profit
sektor yang mencakup topik akuntabilitas (misalnya, pemerintah federal, audit, dan penganggaran) berlaku untuk semua jenis entitas yang menerima dana publik.
Daftar Isi:
Preface v
1 Introduction to Accounting and Financial Reporting for Governmental and Not-for- Profit
Entities 1
What Are Governmental and Not-for-Profit Organizations? 2
Distinguishing Characteristics of Governmental and Not-for-Profit Entities 3
Sources of Financial Reporting Standards 4
Objectives of Financial Reporting Financial Reporting of State and Local Governments 8
Expanding the Scope of Accountabilit Reporting 14
Overview of Chapters 2 through 17 14
A Caveat 15
Appendix: Illustrative Financial Statements—City and County of Denver 15
Key Terms 29
Questions 29
Cases 30
Exercises and Problems 31
PART ONE State and Local Governments 35
2 Principles of Accounting and Financial Reporting for State and Local Governments 37
Activities of Government 38
Governmental Financial Reporting Entity 38
Integrated Accounting and Financial Reporting Model 39
Major Fund Reporting 49
Appendix: Summary Statement of Governmental Accounting and Financial Reporting
Principles 52
Key Terms 56
Selected References 56
Questions 56
Cases 57
Exercises and Problems 59
3 Governmental Operating Statement Accounts; Budgetary Accounting 65
Classification and Reporting of Expenses and Revenues at the Government-wide Level 66
Structure and Characteristics of the General Fund; Classification and Description of Operating
Statement Accounts 70
Budgetary Accounts 75
Terminology and Classification for Governmental Fund Budgets and Accounts 78
Budgetary Accounting 86
Concluding Remarks 95
Appendix: Accounting for Public School Systems 95
Key Terms 99
Selected References 99
Questions 99
Cases 100
Exercises and Problems 102
4 Accounting for Governmental Operating Activities—Illustrative Transactions and Financial
Statements 111
Illustrative Case 112
Dual-track Accounting Approach 114
Illustrative Journal Entries 115
Accounting for Property Taxes 123
Interim Financial Reporting 129
Special Topics 131
Special Revenue Funds 143
Interfund Activity 145
Permanent Funds 148
Appendix: Concepts and Rules for Recognition of Revenues and Expenses (or Expenditures) 153
Key Terms 156
Selected References 156
Questions 157
Cases 157
Exercises and Problems 160
5 Accounting for General Capital Assets and Capital Projects 169
Accounting for General Capital Assets 170
Capital Projects Funds 182
Key Terms 199
Selected References 199
Questions 199
Cases 200
Exercises and Problems 201
6 Accounting for General Long-term Liabilities and Debt Service 211
General Long-term Liabilities 212
Debt Service Funds 221
Key Terms 241
Selected References 241
Questions 241
Cases 242
Exercises and Problems 245
7 Accounting for the Business-type Activities of State and Local Governments 255
Proprietary Funds 256
Internal Service Funds 259
Enterprise Funds 270
Water Utility Funds 272
Key Terms 289
Selected References 289
Questions 289
Cases 290
Exercises and Problems 292
8 Accounting for Fiduciary Activities— Agency and Trust Funds 305
Agency Funds 306
Trust Funds 314
Investment Pools 315
Private-Purpose Trust Funds 325
Pension Funds 326
Other Postemployment Benefits (OPEB) 338
Termination Benefits 338
Appendix: Managing Investments 338
Key Terms 340
Selected References 340
Questions 340
Cases 341
Exercises and Problems 342
9 Financial Reporting of State and Local Governments 353
Concepts Related to Financial Reporting 353
The Governmental Reporting Entity 354
Governmental Financial Reports 359
Preparation of Basic Financial Statements 363
Current Financial Reporting Topics and Issues 373
Appendix A: Converting Accounting Information from the Modified Accrual to the Accrual
Basis of Accounting 376
Appendix B: Management’s Discussion and Analysis (MD&A)—City and County of
Denver 380
Key Terms 392
Selected References 392
Questions 392
Cases 393
Exercises and Problems 397
10 Analysis of Governmental Financial Performance 407
The Need to Evaluate Financial Performance 407
Government Financial Performance Concepts 409
Internal Financial Trend Monitoring 411
Analyzing Government-wide Financial
Statements 418
Use of Benchmarks to Aid Interpretation 421
Key Terms 428
Selected References 428
Questions 428
Cases 429
Exercises and Problems 431
PART TWO Accountability for Public Funds 445
11 Accounting and Reporting for the Federal Government 447
Federal Government Financial Management Structure 448
Generally Accepted Accounting Principles for the Federal Government 451
Conceptual Framework 453
Required Financial Reporting—U.S.
Government-wide 456
Required Financial Reporting—Government Agencies 458
Dual-Track Accounting System 469
Summary of Accounting and Reporting for Federal Government Agencies 481
Key Terms 483
Selected References 483
Questions 483
Cases 484
Exercises and Problems 485
12 Auditing of Governmental and Not-for-Profit Organizations 493
Financial Audits by Independent CPAs 494
Government Auditing Standards 501
Single Audits 507
Impact of SOX on Governments and Not-for-Profits 518
Key Terms 519
Selected References 519
Questions 519
Cases 520
Exercises and Problems 524
13 Budgeting and Performance Measurement 529
Objectives of Budgeting 530
Integration of Planning, Budgeting, and Performance Measurement 533
Budgeting Approaches 535
Budgeting Process in a State or Local Government 537
Managerial Tools to Improve Performance 545
Conclusion 555
Appendix: Budget and Cost Issues in Grant Accounting 556
Key Terms 561
Selected References 561
Questions 561
Cases 562
Exercises and Problems 564
PART THREE Not-for-Profit Organizations 577
14 Accounting for Not-for-Profit Organizations 579
Characteristics of the Not-for-Profit Sector 580
GAAP for Nongovernmental NPOs 580
Financial Reporting and Accounting 582
Financially Interrelated Entities 599
Optional Fund Accounting 602
Illustrative Transactions—Voluntary Health and
Welfare Organizations 603
Key Terms 616
Selected References 616
Questions 616
Cases 617
Exercises and Problems 620
15 Not-for-Profit Organizations— Regulatory, Taxation, and Performance Issues 629
Oversight Authority 630
State Regulation 631
Federal Regulation 634
Governance 643
Benchmarking and Performance Measures 644
Uniform Policies across States 648
Summary 648
Key Terms 649
Selected References 649
Questions 650
Cases 650
Exercises and Problems 652
16 Accounting for Colleges and Universities 661
Accounting and Financial Reporting Standards 662
Accounting and Reporting Issues 668
Illustrative Transactions for Private Colleges and Universities 676
Other Accounting Issues 683
Key Terms 689
Selected References 689
Questions 689
Cases 689
Exercises and Problems 693
17 Accounting for Health Care Organizations 701
GAAP for Health Care Providers 702
Financial Reporting 704
Accounting and Measurement Issues 710
Illustrative Case for a Not-for-Profit Health Care Organization 713
Financial Reporting for a Governmental Health Care Organization 721
Related Entities 723
Other Accounting Issues 723
Financial and Operational Analysis 725
Conclusion 726
Key Terms 727
Selected References 727
Questions 727
Cases 728
Exercises and Problems 730
GLOSSARY 741
GOVERNMENTAL AND NOT-FORPROFIT
ORGANIZATIONS 769
INDEX 773
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