Governmental and Nonprofit Accounting by Robert J. FreemanOne of the hardest textbook I have ever read. Dont know if part of it is because I had to study and work at the same time, but this book is pretty boring. Its useful and has good information, but the text is all black and white. No pictures except financial reports. I also got stuck with the most boring professor I have ever had. All he did was read from the Powerpoint that was included from the textbooks company. Ahhh, Im so happy Im done with this book. Every chapter took me about 2 hours to read, cause its about 30 pages per chapter. Probably I only understood half of the materials though, cause part of the time it was so hard concentrating and keeping my eyes open... The only chapter I liked was Chap 16 Non-SLG (state local government) not-for-profit organizations.
My favorite quote is not related to accounting, haha, but is in the front page before the actual content.
Dedicated in Loving Honor of Our Wives Beverly Freeman, Nancy Shoulders, Susan Allison, Susan Patton, and Betsy Smith. Who embody for us the declaration of the Holy Scriptures about a Virtuous Wife. For her worth is far above rubies. The heart of her husband safely trusts in her; so he will have no lack of gain. She does him good and not evil all the days of her life... Proverbs 31: 10-12.
This is most useful, ok, being kind of nerdy here:
Contributions are a significant revenue source for most NPOs (non-profit organizations including the church). Theses entities often refer to contributions as public support. SFAS No. 116 defines a contribution as follows: An UNCONDITIONAL transfer of cash or other assets to an entity or a settlement or cancellation of its liabilities in a VOLUNTARY NONRECIPROCAL TRANSFER by another entity acting other than as owner. P. 652
Governmental and Nonprofit Accounting, 11th Edition
Financial Accounting: A Business Process Approach explains accounting concepts in a way all majors can understand by organizing the material around how a business works. With a focus on what a business does and less of a focus on bookkeeping, the business process approach in this text helps all majors understand financial statements. The fundamental accounting equation and the path from business transactions to financial statements are at the heart of this approach, including the mechanics of debits and credits in an appendix as an option for professors who want to use this tool. To become effective users of financial statements, students must understand how financial statements are prepared. This text has received extremely positive feedback from students on the color-coded accounting equation, which enables them to see exactly how business transactions are summarized and presented on each of the four basic financial statements.
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For accounting students enrolled in a governmental and nonprofit accounting course. This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam. Convert currency. Add to Basket. Condition: New. Language: English. Brand new Book.