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Government and Not For Profit Accounting: Concepts and Practices, 6th Edition

Name: Government and Not For Profit Accounting: Concepts and Practices, 6th Edition
Author: Michael H. Granof
ISBN: 9781118155974

by Michael H. Granof

January 2013

Intermediate to advanced

832 pages

33h 38m

English

Wiley

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Cover Page
Title Page
Copyright
Dedication
PREFACE
OTHER SPECIAL FEATURESCOMPUTERIZED ACCOUNTING PRACTICE SETS—KEY FEATURE OF THIS EDITIONOTHER ACKNOWLEDGMENTS
Contents
CHAPTER 1: The Government and Not-for-Profit Environment
HOW DO GOVERNMENTS AND NOT-FOR-PROFITS COMPARE WITH BUSINESSES?WHAT OTHER CHARACTERISTICS OF GOVERNMENTS AND NOT-FOR-PROFITS HAVE ACCOUNTING IMPLICATIONS?WHAT ARE THE OVERALL PURPOSES OF FINANCIAL REPORTING?WHO ARE THE USERS AND WHAT ARE THE USES OF FINANCIAL REPORTS?WHAT ARE THE SPECIFIC OBJECTIVES OF FINANCIAL REPORTING AS SET FORTH BY THE GASB AND FASB?DO DIFFERENCES IN ACCOUNTING PRINCIPLES REALLY MATTER?WHO ESTABLISHES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES?SUMMARYKEY TERMS IN THIS CHAPTERQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSION
CHAPTER 2: Fund Accounting
WHAT IS A FUND?WHAT ARE THE KEY ELEMENTS OF GOVERNMENT FINANCIAL STATEMENTS?WHAT CHARACTERIZES FUNDS?HOW CAN FUNDS BE COMBINED AND CONSOLIDATED?WHAT ARE THE MAIN TYPES OF A GOVERNMENT'S FUNDS?WHAT'S NOTABLE ABOUT EACH TYPE OF GOVERNMENTAL FUND?WHAT'S NOTABLE ABOUT EACH TYPE OF PROPRIETARY FUND?WHAT'S NOTABLE ABOUT EACH TYPE OF FIDUCIARY FUND?WHAT IS INCLUDED IN A GOVERNMENT'S COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)?HOW DO THE FUNDS AND ANNUAL REPORTS OF NOT-FOR-PROFITS DIFFER FROM THOSE OF GOVERNMENTS?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 3: Issues of Budgeting and Control
WHAT ARE THE KEY PURPOSES OF BUDGETS?WHY IS MORE THAN ONE TYPE OF BUDGET NECESSARY?HOW ARE EXPENDITURES AND REVENUES CLASSIFIED?WHY ARE PERFORMANCE BUDGETS NECESSARY?WHAT ARE THE KEY PHASES FOR THE BUDGET CYCLE?ON WHAT BASIS OF ACCOUNTING ARE BUDGETS PREPARED?WHAT CAUTIONS MUST BE TAKEN IN BUDGET-TO-ACTUAL COMPARISONS?HOW DOES BUDGETING IN NOT-FOR-PROFIT ORGANIZATIONS COMPARE WITH THAT IN GOVERNMENTS?HOW DO BUDGETS ENHANCE CONTROL?WHAT ARE THE DISTINCTIVE WAYS GOVERNMENTS RECORD THEIR BUDGETS?HOW DOES ENCUMBRANCE ACCOUNTING PREVENT OVERSPENDING?ARE BUDGETARY AND ENCUMBRANCE ENTRIES REALLY NEEDED?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 4: Recognizing Revenues in Governmental Funds
WHY AND HOW DO GOVERNMENTS USE THE MODIFIED ACCRUAL BASIS?WHAT ARE THE MAIN TYPES OF NONEXCHANGE REVENUES AND THE LIMITATIONS ON HOW AND WHEN THEY CAN BE USED?HOW SHOULD PROPERTY TAXES AND OTHER IMPOSED NONEXCHANGE REVENUES BE ACCOUNTED FOR?HOW SHOULD SALES TAXES AND OTHER DERIVED TAX REVENUES BE ACCOUNTED FOR?HOW SHOULD GRANTS AND SIMILAR GOVERNMENT-MANDATED AND VOLUNTARY NONEXCHANGE REVENUES BE ACCOUNTED FOR?HOW SHOULD SALES OF CAPITAL ASSETS BE ACCOUNTED FOR?HOW SHOULD INVESTMENT GAINS AND LOSSES BE ACCOUNTED FOR?HOW SHOULD INTEREST AND DIVIDENDS BE ACCOUNTED FOR?HOW SHOULD LICENSES, PERMITS, AND OTHER EXCHANGE TRANSACTIONS BE ACCOUNTED FOR?HOW SHOULD GOVERNMENTS REPORT REVENUES IN THEIR GOVERNMENT-WIDE STATEMENTS?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY

CHAPTER 5: Recognizing Expenditures in Governmental Funds
HOW IS THE ACCRUAL CONCEPT MODIFIED FOR EXPENDITURES?HOW SHOULD WAGES AND SALARIES BE ACCOUNTED FOR?HOW SHOULD COMPENSATED ABSENCES BE ACCOUNTED FOR?HOW SHOULD PENSIONS AND OTHER POST-EMPLOYMENT BENEFITS BE ACCOUNTED FOR?HOW SHOULD CLAIMS AND JUDGMENTS BE ACCOUNTED FOR?HOW SHOULD THE ACQUISITION AND USE OF MATERIALS AND SUPPLIES BE ACCOUNTED FOR?HOW SHOULD PREPAYMENTS BE ACCOUNTED FOR?HOW SHOULD CAPITAL ASSETS BE ACCOUNTED FOR?HOW SHOULD INTEREST AND PRINCIPAL ON LONG-TERM DEBT BE ACCOUNTED FOR?HOW SHOULD NONEXCHANGE EXPENDITURES BE ACCOUNTED FOR?HOW SHOULD INTERFUND TRANSACTIONS BE ACCOUNTED FOR?WHAT CONSTITUTES OTHER FINANCING SOURCES AND USES?HOW SHOULD REVENUES, EXPENDITURES, AND OTHER FINANCING SOURCES AND USES BE REPORTED?WHAT IS THE SIGNIFICANCE OF THE CURRENT FINANCIAL GOVERNMENTAL FUND STATEMENTS? AN OVERVIEWSUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 6: Accounting for Capital Projects and Debt Service
HOW DO GOVERNMENTS ACCOUNT FOR CAPITAL PROJECTS FUNDS?HOW DO GOVERNMENTS ACCOUNT FOR RESOURCES DEDICATED TO DEBT SERVICE?HOW DO GOVERNMENTS HANDLE SPECIAL ASSESSMENTS?ACCOUNTING FOR SPECIAL ASSESSMENTS IN PROPRIETARY FUNDSHOW CAN GOVERNMENTS BENEFIT FROM DEBT REFUNDINGS?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 7: Capital Assets and Investments in Marketable Securities
WHAT ACCOUNTING PRACTICES DO GOVERNMENTS FOLLOW FOR GENERAL CAPITAL ASSETS?WHY AND HOW SHOULD GOVERNMENTS REPORT INFRASTRUCTURE?HOW SHOULD GOVERNMENTS ACCOUNT FOR ASSETS THAT ARE IMPAIRED?WHAT ISSUES ARE CRITICAL AS TO INVESTMENTS IN MARKETABLE SECURITIES AND OTHER FINANCIAL INSTRUMENTS?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 8: Long-Term Obligations
WHY IS INFORMATION ON LONG-TERM DEBT IMPORTANT TO STATEMENT USERS?CAN GOVERNMENTS AND NOT-FOR-PROFITS GO BANKRUPT?HOW DO GOVERNMENTS ACCOUNT FOR LONG-TERM OBLIGATIONS?WHAT CONSTITUTES A GOVERNMENT'S LONG-TERM DEBT?WHAT OTHER INFORMATION DO USERS WANT TO KNOW ABOUT OUTSTANDING DEBT?WHAT ARE BOND RATINGS AND WHY ARE THEY IMPORTANT?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 9: Business-Type Activities
WHAT TYPES OF FUNDS INVOLVE BUSINESS-TYPE ACTIVITIES?WHY DO GOVERNMENTS AND NOT-FOR-PROFITS ENGAGE IN BUSINESS-TYPE ACTIVITIES?SHOULD BUSINESS-TYPE ACTIVITIES BE ACCOUNTED FOR DIFFERENTLY THAN GOVERNMENTAL ACTIVITIES?WHAT ARE THE THREE BASIC STATEMENTS OF PROPRIETARY FUND ACCOUNTING?WHAT ACCOUNTING ISSUES ARE UNIQUE TO ENTERPRISE FUNDS OF GOVERNMENTS?WHAT ARE INTERNAL SERVICE FUNDS AND HOW ARE THEY ACCOUNTED FOR?WHAT SPECIAL PROBLEMS ARE CREATED WHEN AN INTERNAL SERVICE FUND OR THE GENERAL FUND ACCOUNTS FOR “SELF-INSURANCE”?HOW ARE PROPRIETARY FUNDS REPORTED?WHAT DO USERS WANT TO KNOW ABOUT REVENUE DEBT?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 10: Fiduciary Funds and Permanent Funds
WHAT IS AN ENDOWMENT?WHAT ARE PERMANENT FUNDS AND HOW ARE THEY DISTINGUISHED FROM FIDUCIARY FUNDS?SHOULD INVESTMENT INCOME BE REPORTED IN AN EXPENDABLE OR A NONEXPENDABLE FUND?WHY SHOULD ALL NONEXPENDABLE FUNDS BE ACCOUNTED FOR ON A FULL ACCRUAL BASIS—AND WHY AREN'T THEY?SHOULD INVESTMENT GAINS BE CONSIDERED NET ADDITIONS TO PRINCIPAL OR EXPENDABLE INCOME?HOW CAN INSTITUTIONS PROTECT AGAINST INFLATION, YET REAP THE BENEFITS OF CURRENT INCOME?HOW ARE THE MAIN TYPES OF TRANSACTIONS RECORDED IN NONEXPENDABLE TRUST FUNDS?WHY IS PENSION ACCOUNTING SO IMPORTANT?HOW DOES A DEFINED CONTRIBUTION PLAN DIFFER FROM A DEFINED BENEFIT PLAN?WHAT IS THE DISTINCTION BETWEEN AN AGENT MULTIPLE EMPLOYER PLAN AND A COST-SHARING PLAN?WHAT IS THE RELATIONSHIP BETWEEN AN EMPLOYER AND ITS PENSION TRUST FUND?HOW SHOULD THE PENSION PLAN BE ACCOUNTED FOR?LIMITATIONS OF PENSION ACCOUNTING AND REPORTING AS CURRENTLY REQUIREDHOW SHOULD POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB) BE ACCOUNTED FOR?WHAT ACCOUNTING ISSUES DO AGENCY FUNDS PRESENT?WHAT ACCOUNTING ISSUES DO INVESTMENT TRUST FUNDS PRESENT?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 11: Issues of Reporting, Disclosure, and Financial Analysis
HOW CAN A GOVERNMENT PREPARE GOVERNMENT-WIDE STATEMENTS FROM FUND STATEMENTS?WHY IS THE REPORTING ENTITY AN ISSUE FOR GOVERNMENTS?WHAT CRITERIA HAVE BEEN ESTABLISHED FOR GOVERNMENT REPORTING ENTITIES?WHAT OTHER ELEMENTS MAKE UP THE COMPREHENSIVE ANNUAL FINANCIAL REPORT?WHAT ARE THE REPORTING REQUIREMENTS FOR SPECIAL-PURPOSE GOVERNMENTS?HOW CAN A GOVERNMENT'S FISCAL CONDITION BE ASSESSED?DRAWING CONCLUSIONSSUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESCONTINUING PROBLEMPROBLEMSQUESTIONS FOR RESEARCH, ANALYSIS, AND DISCUSSIONSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 12: Not-for-Profit Organizations
WHO'S IN CHARGE?WHAT SHOULD BE THE FORM AND CONTENT OF FINANCIAL STATEMENTS?WHAT ARE THE MAIN TYPES OF CONTRIBUTIONS, AND HOW SHOULD PLEDGES BE ACCOUNTED FOR?WHEN SHOULD USE-RESTRICTED (PURPOSE-RESTRICTED) CONTRIBUTIONS BE RECOGNIZED?SHOULD CONTRIBUTIONS OF SERVICES BE RECOGNIZED?SHOULD RECEIPTS OF COLLECTION ITEMS BE RECOGNIZED AS REVENUES?WHEN SHOULD CONDITIONAL PROMISES BE RECOGNIZED?HOW SHOULD “PASS-THROUGH” CONTRIBUTIONS BE ACCOUNTED FOR?WHEN SHOULD GAINS AND LOSSES ON INVESTMENTS BE RECOGNIZED?WHAT ARE SPLIT INTEREST AGREEMENTS AND HOW SHOULD THEY BE ACCOUNTED FOR?HOW SHOULD DEPRECIATION BE REPORTED?WHAT ISSUES DOES A NOT-FOR-PROFIT FACE IN ESTABLISHING ITS REPORTING ENTITY?HOW SHOULD THE COSTS OF FUND-RAISING ACTIVITIES BE DETERMINED?HOW CAN A NOT-FOR-PROFIT'S FISCAL CONDITION BE ASSESSED?TRADITIONAL FINANCIAL INDICATORSSUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESPROBLEMSSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 13: Colleges and Universities
WHAT UNIQUE ISSUES DO COLLEGES AND UNIVERSITIES FACE?ACCOUNTING FOR REVENUESOTHER ISSUESEVALUATING THE FISCAL WHEREWITHAL OF COLLEGES AND UNIVERSITIESSUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESPROBLEMSSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 14: Health Care Providers
WHAT UNIQUE ISSUES DO HEALTH CARE PROVIDERS FACE?WHAT ARE THE KEY DIFFERENCES BETWEEN NOT-FOR-PROFIT AND GOVERNMENT HEALTH CARE PROVIDERS?WHAT ARE THE BASIC FINANCIAL STATEMENTS?HOW ARE KEY REVENUES AND EXPENSES RECOGNIZED?HOW CAN THE FISCAL WHEREWITHAL OF HEALTH CARE ORGANIZATIONS BE EVALUATED?IMPACT OF THE AFFORDABLE HEALTH CARE ACTSUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESPROBLEMSSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 15: Managing for Results
WHAT ROLE DO ACCOUNTANTS PLAY IN THE MANAGEMENT CYCLE OF GOVERNMENTS AND OTHER NOT-FOR-PROFITS?HOW CAN THE LIMITS OF TRADITIONAL BUDGETS BE OVERCOME?WHAT ARE THE CHARACTERISTICS OF SOUND OPERATIONAL OBJECTIVES?WHAT ARE THE PERILS OF ESTABLISHING OPERATIONAL OBJECTIVES?HOW DO PROGRAM BUDGETS RELATE EXPENDITURES TO OPERATIONAL OBJECTIVES?HOW SHOULD SERVICE EFFORTS AND ACCOMPLISHMENTS BE REPORTED?HOW ARE CAPITAL EXPENDITURES PLANNED AND BUDGETED WITHIN A FRAMEWORK OF OPERATIONAL OBJECTIVES?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESPROBLEMSSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 16: Auditing Governments and Not-for-Profit Organizations
HOW DO AUDITS OF GOVERNMENTS AND NOT-FOR-PROFITS DIFFER FROM THOSE OF BUSINESSES?HOW HAS THE YELLOW BOOK INFLUENCED GOVERNMENTAL AND NOT-FOR-PROFIT AUDITING?WHAT TYPES OF AUDITS DO GOVERNMENTS CONDUCT?WHAT LEVELS OF STANDARDS ARE APPLICABLE TO ALL ENGAGEMENTS?WHAT ARE THE KEY DIFFERENCES BETWEEN GOVERNMENT AND NONGOVERNMENT FINANCIAL AUDIT STANDARDS?HOW HAVE THE SINGLE-AUDIT ACT AND OTHER PRONOUNCEMENTS INFLUENCED AUDITING?WHAT APPROACH DO AUDITORS TAKE IN PERFORMING SINGLE AUDITS?WHAT REPORTS RESULT FROM SINGLE AUDITS?WHAT ARE PERFORMANCE AUDITS?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESPROBLEMSCASES IN ETHICSSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
CHAPTER 17: Federal Government Accounting
WHICH AGENCIES ARE RESPONSIBLE FOR FEDERAL ACCOUNTING AND REPORTING?WHAT CONSTITUTES THE FEDERAL BUDGET?WHAT CONSTITUTES THE FEDERAL GOVERNMENT FOR PURPOSES OF REPORTINGWHAT ARE THE FORM AND CONTENT OF GOVERNMENT-WIDE FEDERAL STATEMENTS?WHAT TYPES OF ACCOUNTS ARE MAINTAINED BY FEDERAL ENTITIES?WHAT STATEMENTS ARE REQUIRED OF FEDERAL AGENCIES?WHAT ARE OTHER KEY FEATURES OF THE FASAB MODEL?WHAT ADDITIONAL STEPS HAS THE FEDERAL GOVERNMENT TAKEN TO IMPROVE ITS FISCAL MANAGEMENT?WHAT ARE THE KEY INTERNATIONAL TRENDS IN GOVERNMENTAL ACCOUNTING?SUMMARYKEY TERMS IN THIS CHAPTEREXERCISE FOR REVIEW AND SELF-STUDYQUESTIONS FOR REVIEW AND DISCUSSIONEXERCISESPROBLEMSSOLUTION TO EXERCISE FOR REVIEW AND SELF-STUDY
GLOSSARY
VALUE TABLES
INDEX

Content preview from Government and Not For Profit Accounting: Concepts and Practices, 6th Edition

INDEX

Abuses, types of, 561

Accountability, 17

Accountants, 642–4

Accounting principles

differences in, 21–3

economic consequences, 22–3

user adjustments, 22

enterprise funds of governments, 359–60

Accrual accounting, virtues of, 181–2

Accrual concept modified for expenditures, 181–2

Accrual of interest and principal when resources are transferred, 203

Acquisition, accounting for, 192–4

Activity (as expenditures classification), 92

Actuarial cost method, 423, 427

Actuarial information, reporting and calculating, 433–5

Actuarial losses, 429

Actuarial Standards Board, 428, 439

Adequacy of available resources, 559

Administering, with budgets, 90–1

Administrative costs, 415

Administrative involvement, 156

Admissions, 549

Ad valorem taxes, 138

Affiliated organization, reporting issues, 474

Affordable Health Care Act, impact of, 631

Agency funds, 55, 64–5, 403, 405, 444–5

establishing, 446

pass-through grants, 446

special assessments, 446

Agent multiple employer plan versus cost-sharing plan, 425–6

Alabama, 100

Alcohol and Tobacco Tax and Trade Bureau, 724

Alexandria, city of, 95

Allocation, 557

physical units method, 557

relative direct costs method, 557

stand-alone costs method, 557

Allotments, 97

AMBAC. See American Municipal Bond Assurance Corporation (AMBAC)

American Association of Civil Engineers, 279

American Association of Retired Persons (AARP), 528

American Cancer Society, 554, 556–7

American Health Association, 518–27

American Hospital Association, 601

American Institute ...

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Government and Not For Profit Accounting: Concepts and Practices, 6th Edition

by Michael H. Granof

INDEX

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