Accounting for Governmental & Nonprofit Entities 19th Edition By Jacqueline Reck, Suzanne Lowensohn, Daniel Neely
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- Pages
- 817
- File size
- 8.43 MB
- Format
- Digital PDF
- Course
- Accounting
- Category
- eBook[PDF]
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About this ebook
Accounting for Governmental & Nonprofit Entities" (19th Edition) by Jacqueline Reck, Suzanne Lowensohn, and Daniel Neely is a market-leading textbook designed for students, auditors, and professionals working within public and not-for-profit sectors. Published by McGraw-Hill Education, this edition delivers an in-depth breakdown of specialized accounting, financial reporting standards, and operational accountability. [1, 2, 3, 4]
📘 Essential Textbook Metadata
- Authors: Jacqueline L. Reck, Suzanne L. Lowensohn, Daniel G. Neely [1]
- Publisher: McGraw-Hill Us Higher Ed [1]
- Publication Year: 2022 [1]
- Core ISBNs:
📂 Core Structural & Thematic Roadmap
The textbook is divided into primary sections mapped against specific standard-setting bodies: [1]
1. State and Local Governments (GASB Standards)
- Covers Fund Accounting principles and the modified accrual basis.
- Walks through general-purpose and special-purpose government accounting.
- Details Government-Wide Financial Statements and fund financial statement mechanics.
- Illustrates budgetary control, encumbrances, and parsing Comprehensive Annual Financial Reports (CAFR). [1, 2]
2. Accountability for Public Funds & Federal Level (FASAB Standards)
- Evaluates fiscal performance and operational accountability.
- Analyzes Performance and Accountability Reports (PAR) for federal and state reporting. [1]
3. Not-for-Profit Organizations (FASB Standards) [1]
- Focuses on nongovernmental NFP organizations following FASB regulations.
- Explains the classification of net assets: With Donor Restrictions vs. Without Donor Restrictions.
- Breaks down the mandatory financial presentation: Statement of Financial Position, Statement of Activities, and Statement of Cash Flows.
- Examines functional versus natural expense reporting (e.g., separating program expenses from fundraising/overhead). [1]
🚀 Key Enhancements in the 19th Edition
- Data Analytics Integration: Introduces modern data-driven decision tools tailored for public-sector auditing.
- Regulatory Compliance: Fully updated to match the latest GASB, FASB, and FASAB statements.
- Auditing Readiness: Provides expanded instructional testing materials built to mirror updated CPA review formats. [1, 2, 3]
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