Perpustakaan UIN Jurai Siwo Lampung

Accounting for Governmental and Nonprofit Entities provides users with extensive, accurate, and up-to-date coverage of accounting and financial reporting for government and not-for-profit organizations, in addition to information on governmental auditing and performance measurement. The textbook uses a unique dual-track approach to teaching governmental accounting and features two independent computerized government practice sets to enhance student learning.The sixteenth edition contains the following new and retained hallmark features:

1. Suzanne Lowensohn of Colorado State University joins the author team, bringing with her a strong
teaching and research background in government and not-for-profit accounting.
2. The text has been thoroughly revised to incorporate fund balance classification and fund definition
requirements of GASB Statement 54, as well as the reporting changes related to GASB Statement 63,
providing up-to-date changes affecting governments and accounting professionals.
3. The sixteenth edition has adopted the comprehensive annual financial report of the City of
Jacksonville, an early implementer of GASB Statement 54, providing a real-world example of
the impact of the new GASB standard throughout the text.
4. The City of Smithville/Bingham Computerized Cumulative Problem has been revised and updated
to incorporate standards changes and improve program functionality, providing students with
a hands-on-experience in preparing accounting entries and financial statements. In addition,
a reduced-coverage City of Smithville Computerized Cumulative Problem has been added
to provide a learning tool for those instructors who do not have time to cover the complete
Smithville problem.
5. As with all prior editions, the sixteenth edition reflects the latest authoritative guidance from
GASB, FASB, FASAB, GAO, and AICPA applicable to government and not-for-profit organizations,
providing accurate and up-to-date knowledge about government and not-for-profit accounting
and reporting, an important feature for those intending to take the CPA exam.