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Please note that corrections may take a couple of weeks to filter through the various RePEc services. Economic literature: papers , articles , software , chapters , books. Career concerns and accounting performance measures in nonprofit organizations. Many in the nonprofit sector view accounting-based performance measures to be overly influential and counterproductive in the evaluation of charities and their leaders.

The contention is that such measures are imperfect and often biased, leading to dysfunctional rationing of fundraising and administrative infrastructure. To examine these concerns and the broader question of nonprofit executive incentives, we develop a model of nonprofit executives who are concerned with influencing external perceptions. In doing so, we demonstrate that accounting-based performance measures alter executive incentives in critical ways. More about this item Statistics Access and download statistics.

Corrections All material on this site has been provided by the respective publishers and authors. Louis Fed. Help us Corrections Found an error or omission? Instructors of students with little or no accounting background should begin with Chapter 15, which provides a practice-oriented approach to learning basic accounting concepts.

Chapters 1 through 10 focus on applying state and local governmental accounting and financial reporting principles. This should be of particular interest to instructors of public administration students as well as governmental accounting students that wish to learn how to use financial statements. Chapter 12 provides an overview of federal government accounting and financial reporting. Chapters 13 and 14 will be of particular interest to instructors that wish to focus more attention on nongovernmental entities. The focus of Chapter 13 is nonprofit organizations, and the focus of Chapter 14 is nonprofit and governmental health care organizations.

The following table provides a possible approach to a governmental and nonprofit accounting course of varying lengths. This approach should provide students with a sufficient understanding of state and local government and nonprofit accounting and financial reporting to prepare for the CPA exam. To prepare for the practice of accounting, auditing, and financial management, students must be able to visualize the application of accounting theory to real-world situations.

Research in Governmental and Nonprofit Accounting: Paul A. Copley: terikaki.ml: Books

Therefore, we use illustrations based on financial statements issued by actual governments and nonprofit organizations. For example,. Throughout the text we use the financial statements of governments and nonprofit organizations to illustrate governmental transactions, events, use of funds, and financial reporting. To enliven the text, we include a special feature that we call Governmental or Nonprofit Accounting in Practice or Federal Financial Reporting in Practice.

For example, our detailed discussion of the financial status of Social Security helps illustrate the extensive amount of detail provided in the annual financial report prepared by the United States government; and our discussion of the procedures used by Charity Navigator to assess the financial performance of nonprofit entities helps illustrate the nature of the data provided in nonprofit financial statements.

Governmental accounting is generally taught after students have learned the theory of accrual accounting and the journal entries needed to record accrual-related transactions and events. Therefore, Chapters 2 and 4 introduce the topic and Chapter 5 reinforces and expands upon the earlier discussion.

Chapter 5 contains extensive discussion of why modified accrual accounting is used, the basic principles of modified accrual accounting, and—in a Governmental Accounting in Practice illustration—a discussion of how financial statements prepared using modified accrual accounting can mislead the unwary reader because modified accrual does not always measure the economic substance of transactions and events.

We believe our frank coverage of the subject—and the classroom discussion it should foster—will help the student better understand it. Chapter 5 also includes detailed discussion of the accounting entries needed to record transactions and events under modified accrual accounting, and a comprehensive end-of-chapter illustration that covers the entire accounting and financial reporting cycle, including many exercises, and problems.

Keeping an accounting text up-to-date can be challenging because accounting standards-setters are invariably working on new standards while the text is being written. Although most of this text Chapters 2 through 10 is devoted to state and local government accounting, we provide extensive coverage of the unique aspects of accounting and financial reporting for the federal government and nonprofit entities, including nonprofit hospitals.

Exploring the citations included in this chapter will give students greater insight into federal government finances; our Federal Financial Reporting in Practice provides an accounting perspective on the growth of the federal deficit. We also include illustrations for the material covered in the chapters on nonprofit organizations. These illustrations and related discussion conform to the new FASB standards for nonprofits issued in August Accounting and public administration students need to understand not only how accounting information is gathered and reported, but also how it is used.

Therefore, the chapter on financial statement analysis Chapter 14 includes a discussion of the principles of financial statement analysis and is supplemented with our own analysis of a real government. The continuing problem includes assignments for four governmental funds. Assignments for the continuing problem appear at the end of Chapters 3, 5, 6, 9, and 10—going from budgetary accounting to the preparation of fund and government-wide financial statements.

Governmental and nonprofit accounting can be difficult for students who have been exposed only to commercial accounting. To help students comprehend the governmental and nonprofit accounting concepts, a guided example is included with each learning objective. The guided examples allow students to do an exercise that reinforces the accounting concept or application discussed in that section.

Answers for the guided examples are provided at the end of each chapter, and a corresponding Guided Example video where the authors explain the thought process used to solve the review is available on our online homework platform, myBusinessCourse. Each chapter's end of chapter content includes a case study featuring a real-world governmental accounting scenario that requires students to access reports and complete a series of requirements. There is nothing to download or install; it is accessible through any modern web browser and most mobile devices.

He teaches governmental and nonprofit accounting, as well as auditing. Patton began his career in public accounting, where he audited local governments. Later, he served as a project manager and as the research manager for the Governmental Accounting Standards Board. Patton regularly speaks to accounting professionals on state and local governmental accounting topics. Patton has served as a board member on numerous nonprofit boards of directors. Most of Mrs.

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We suggest using Google Chrome. Cookies must be enabled in your browser while using our system. Toggle navigation. Catalog Accounting for Governmental and Nonprofit Organizations. Enroll in Demo Course. Leave this field empty. Please Log In or Register to Continue. Register New Account. Log Into Existing Account. Request More Information. Additional Information. Welcome to the first edition of Accounting for Governmental and Nonprofit Organizations! Target Audience This text is written for college students both accounting and public administration majors and for practitioners.

Because of its flexibility, this text can be used by all of the following: 1. Accounting majors who wish to learn the fundamentals of governmental and nonprofit accounting in either a full semester or less than a full semester undergraduate course 2. Public administration majors who have had no previous accounting training but who need a basic understanding of general, governmental, nonprofit, and health care accounting; financial reporting; and financial statement analysis 3.

Persons employed by governments and nonprofit organizations, including the federal government, health care entities, colleges and universities, and voluntary health and welfare organizations 4. Flexible Structure This text allows an instructor to tailor the course to meet his or her course objectives. Real-World Situations Illustrate the Application of Theory To prepare for the practice of accounting, auditing, and financial management, students must be able to visualize the application of accounting theory to real-world situations.

For example, 1. User-Friendly Discussion of Modified Accrual Basis of Accounting Governmental accounting is generally taught after students have learned the theory of accrual accounting and the journal entries needed to record accrual-related transactions and events. New Accounting Standards Keeping an accounting text up-to-date can be challenging because accounting standards-setters are invariably working on new standards while the text is being written. Coverage of Other Types of Entities Although most of this text Chapters 2 through 10 is devoted to state and local government accounting, we provide extensive coverage of the unique aspects of accounting and financial reporting for the federal government and nonprofit entities, including nonprofit hospitals.

Actual Financial Statements Analyzed Accounting and public administration students need to understand not only how accounting information is gathered and reported, but also how it is used. Reviews for Each Learning Objective Governmental and nonprofit accounting can be difficult for students who have been exposed only to commercial accounting. Case Study Each chapter's end of chapter content includes a case study featuring a real-world governmental accounting scenario that requires students to access reports and complete a series of requirements.

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Support and Training Technical support for students and faculty available daily Faculty training conducted daily. Government Financial Statements pg. Recording the Authority to Spend pg. Accounting for Acquisition and Use of Materials pg. Accounting for Salaries Paid and Accrued pg. Accounting for Other Types of Expenses pg. Year-End Adjusting Entries pg. Trial Balance and Closing Entries pg.

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Research in Governmental and Nonprofit Accounting, Volume 12

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About the Authors pg. Governmental and Nonprofit Organizations pg. Sources of Revenue and Relationship with Stakeholders pg. Role of the Budget and Legal Requirements pg. Users and Uses of Accounting Information pg. Objectives of Financial Reporting pg. State and Local Government Financial Reporting pg. Federal Government Financial Reporting pg. Nonprofit Organization Financial Reporting pg. Distinctive Accounting and Financial Reporting Characteristics pg. Incorporation of Budgets into Accounting Systems pg. Measurement Focus and Basis of Accounting pg.

Entity-Wide and Fund-Level Reporting pg. Financial Reporting of Restricted Resources pg. Accounting Principles and Standards pg. Establishing Generally Accepted Accounting Principles pg. Hierarchy of Generally Accepted Accounting Principles pg. Organization of This Textbook pg. Fund Accounting—The Fund Categories pg. Funds as Subdivisions of an Entity pg. Why Governments Use Fund Accounting pg. Financial Reporting with the Use of Funds pg.

Reporting on Proprietary Type Funds pg.

Governmental Accounting - Fund Accounting

Reporting on Fiduciary Type Funds pg. Chapter 3: Budgetary Considerations in Governmental Accounting pg. Budgetary Types and Approaches pg. The Budget Process—Enactment Phase pg. Illustrations of Budget Documents pg. Service Efforts and Accomplishments pg. The Budget Process—Execution Phase pg.