Government and Not for Profit Accounting or Sport Business in the Global Marketplace

Government and Not-for-Profit Accounting: Concepts and Practices

Author: Michael H H Granof

Revised and updated, Granof’s Third Edition incorporates the latest GASB pronouncements and takes a fresh look at the unique features of governmental and not-for-profit accounting. This text will help you develop a firm grasp of the theory underlying current practice, so you can quickly acquire the skills required of professional accountants and auditors. Throughout, the emphasis is on the significance of reported information and how to interpret and analyze accounting information.

Booknews

A text/CD-ROM package on key issues of governmental and not-for-profit accounting, with emphasis on critical thinking. A unique feature is an ongoing problem based on an actual comprehensive annual financial report (CAFR). Chapters cover topics including fund accounting, budgeting and control, recognizing revenue and expenditures in governmental funds, long-term obligations, reporting and disclosure, and auditing governments and not-for-profits. The CD-ROM contains a CAFR for the City of Orlando, Florida. The author is affiliated with the University of Texas-Austin. This second edition incorporates the latest GASB pronouncements, and recent updates to the Single Audit Act and Federal Accounting Standards Advisory Board Pronouncements. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Table of Contents:

Ch. 1	The Government and Not-for-Profit Environment	1
Ch. 2	Fund Accounting	33
Ch. 3	Issues of Budgeting and Control	86
Ch. 4	Recognizing Revenue in Governmental Funds	127
Ch. 5	Recognizing Expenditures in Governmental Funds	168
Ch. 6	Revenues and Expenditures in Other Not-for-Profit Organizations	211
Ch. 7	Accounting for Capital Projects and Debt Service	273
Ch. 8	Long-Lived Assets and Investments in Marketable Securities	317
Ch. 9	Long-Term Obligations	357
Ch. 10	Business-Type Activities	398
Ch. 11	Fiduciary Funds	442
Ch. 12	Issues of Reporting, Disclosure, and Financial Analysis	486
Ch. 13	Using Cost Information to Manage and Control	527
Ch. 14	Managing for Results	570
Ch. 15	Auditing Governments and Not-for-Profit Organizations	608
Ch. 16	Federal Government Accounting	641
	Glossary	675
	Value Tables	688
	Index	697

New interesting textbook: Escoffier or Fabulous Ways with Eggs

Sport Business in the Global Marketplace

Author: Hans Westerbeek

Sport has become big business. This book takes a global look at the business of sport focusing upon the structure of the sport industry, commercialization of sport, sport marketing, franchising, television, and other rights, and the rise of the global super athletes and teams. This is positioned in a global political and economic context and in the framework of global uncertainties and scenarios.