Introduction to Governmental and Non Profit Accounting
Martin Ives，Terry K. Patton，Suesan R. Patton
This text is written for college students (both accounting and public administration majors) and for practitioners. To permit use by different types of readers, its 15 chapters cover not only the specialized financial accounting and reporting standards applicable to the governmental and not- for-profit sectors, but also the basic processes of business-type accounting. Those who have not had a course in basic accounting or who need a brief refresher can start with Chapter 15 (Fundamentals of Accounting) and draw selectively on the governmental, not-for-profit, health care, and financial statement analysis chapters.