Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004.

Includes bibliographical references and index.

Governmental and not-for-profit accounting environment and characteristics -- The use of funds in governmental accounting -- Budgetary considerations in governmental accounting -- The governmental fund accounting cycle : an introduction to general and special revenue funds -- The governmental fund accounting cycle : additional transactions of general and special revenue funds; introduction to permanent funds -- The governmental fund accounting cycle : capitol project funds, debt service funds, and special assessments -- The governmental fund accounting cycle: proprietary-type funds -- The governmental fund accounting cycle : fiduciary-type funds -- Reporting principles and preparation of fund financial statements -- Government-wide financial statements -- Federal government accounting and reporting -- Accounting for not-for-profit organizations -- Accounting for health care organizations -- Analysis of financial statements and financial condition -- Fundamentals of accounting.