Governmental and Nonprofit Accounting: Theory and Practice (8th Edition) (Charles T Horngren Series in Accounting)

Book Description

Governmental and Nonprofit Accounting, Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB Statement 34. Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.

Customer Reviews:

Please *read* this review.......2005-05-17

This textbook does not cause me any frustration due to its inherent lack of color or boring tedious material. As the professor who wrote a review above said, those people should have majored in something that is interesting to them (although, accounting, by definition, can definitely become boring and tedious at times). It is up to the student to instead decide whether working through the material is worth the reward (i.e. an Accounting degree) and if it is what they want to do as a career afterward... anyways, on to the book review:

This book gives me problems in one **major** area, which is that it is simply edited poorly. By this I mean that it is not presented logically, instead in a jumbled-together fashion that makes it difficult to read.

One big issue is that the chapters are not arranged in a logical order to where chapter 1 builds to chapter 2, and so on. We skipped chapters 2-4 and came back to them so we would be able to understand what the book was talking about...

Another problem with this book's organization is its use of references: it tells the reader, within the paragraph, to "refer to examples 1-4, 1-5, and 1-6" to gain further insight on a subject. This sort of reference would be fine, except that the examples it refers to are usually on different pages, often 7-10 pages apart from one another. Any insight that might have been gained from loking up the examples is lost in the process of flipping pages back and forth, over and over.

In conclusion, the main problem with this textbook is the shoddy job of editing that was done. This is partly due to the fact that subsequent revisions chose to keep certain parts, add others, and delete some more, while the author's original intent was most likely to give the student an encompassing view of the subject through the detail and order of the content.

Prentice Hall is notorious for putting out textbooks just like this one. I remember teaching myself Tax due to many of these same reasons, and it too was published by Prentice Hall. Many of their texts are highly technical and do contain good information, but the poor organization of the book itself just plain ruins it. It can be compared to trying to read a newspaper article without the intro or conclusion paragraphs. Sometimes you get lost trying to figure it all out on your own.

In short, try to gain as much knowledge as you can from your instructor in class, because it won't help you one bit to try to read this book. Don't take notes in class, just listen to what the professor says and copy down the problems in class for study later on.

While it is possible to scrape by in class by spending hours on end trying to read *&* comprehend this book, one should not have to. That is not the purpose of education. If this book was written and edited like it should have been, students should be able to open up the chapter and find an easy reference to concepts that they may not understand completely. This book does not provide such references.

Customer review.......2005-01-28

I am also a Master level student. I read this book and it is a great shame to the profession and a great insult to the public at large, let alone students who have to pay dearly for this textbook with a low rate of return. When discussing Accounting, Ethics should be close at heart to these experts. Unfortunately, it shows none here whatsoever. In general, I find it is a great disturbance for these self-pronounced" experts in Accounting to write such a low quality textbook with a great violation of the technical writing 's ethical category, ie, repetitive, clustered, hard to understand, contradictory sometimes; but most of all the English language used in certain introductory chapters, ie, chapters one and two, full of grammatical errors, punctuations, paragraphs and sentences are ambiguous, vague, and copied directly from the code law book. etc... We have zillions law in the USA, one more to make these authors accountable for their writings and so-called expertise in the field would NOT hurt too much. We, the students are YOUR customers, not the Professors who force your book in our throats! Be ethical, be responsible so we can avoid FRAUD, UNETHICAL practices in the real world. After all, we learn from your textbook for God's sake. Treat us with decency, and kindness, and the world shall be better if not in this generation. And remember when you die, you do not take the earthly paper of award or recognition with you. Leave your good name with a good morality instead. In the commercial world of Capitalism, the customers thrive the demand and supply. Think about it....

Found it to be quite informative.......2003-09-04

I am not sure why the other reviewers had problems with this book. I actually found it to be quite easy to read and understandble in its explanations of terminology. I work for a software company which sells a budgeting tool. Since realigning over to our public sector division, I decided to buy this book in order to hone my governmental accounting skills. My accounting degree certainly helped and this books assumes a minimal set of accounting skills. The problems were quite helpful in reinforcing the concepts.

Certainly not the book to use.......2003-03-06

In general, this is the worst accounting book I have EVER been forced to decipher (didn't like our cost accounting book either). At my school, and probably elsewhere, ,everybody seems to think Acct 405 (Financial Acct 2) is the "hard" course, but Fin Acct 2, at least to me, has NOTHING on trying to learn governmental accounting from using this awful book.

Dazed and Confused..........2003-01-31

I am currently a Masters level student who is taking a Governmental Accounting course. I have found this text to be somewhat confusing. The chapters and the information are very detailed however, the study questions introduce new terms and are hard to follow. This makes for a complicated and frustrating process for anyone who has not had a previous accounting course. I understand that there are not many books out there on this topic. However, a study guide or even the assistance of a glossary and some consistency in phrasing questions to be similar to the text would help. If I can't understand what the question is asking how am I to know if I understand what I thought I just read. The lack of pictures and graphics does not bother me and the blue ink while hard to get used to is easier on my eyes. The Powerpoint presentations were also helpful.

Governmental and Nonprofit Accounting: Theory and Practice (Hbj Accounting Series)

Average customer rating:

Governmental and Nonprofit Accounting: Theory and Practice (Hbj Accounting Series)
Patricia P. Douglas
Manufacturer: Harcourt
ProductGroup: Book
Binding: Hardcover

Public Finance | Economics | Business & Investing | Subjects | Books

General | Business & Investing | Subjects | Books

General | Business & Finance | New & Used Textbooks | Stores | Books
ASIN: 0155296485

Testbank to Accompany Governmental and Nonprofit Accounting theory and practice 1991 Edition

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Testbank to Accompany Governmental and Nonprofit Accounting theory and practice 1991 Edition
Patricia Douglas
Manufacturer: Harcourt
ProductGroup: Book
Binding: Paperback
ASIN: B000S1FMGI

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Governmental and Nonprofit Accounting: Theory and Practice
Robert J Freeman
Manufacturer: Prentice Hall
ProductGroup: Book
Binding: Hardcover
ASIN: B000OISV0Y

Average customer rating:

Governmental and Nonprofit Accounting: Theory and Practice
Robert J. Freeman
Manufacturer: Prentice Hall
ProductGroup: Book
Binding: Paperback
ASIN: B000OI5HV0

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Governmental and Nonprofit Accounting: Theory and Practice (Hbj Accounting Series)
Patricia P. Douglas
Manufacturer: Harcourt
ProductGroup: Book
Binding: Paperback
ASIN: B000OK17TY

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AAT Units 5 - Intermediate: Financial Records and Accounts: Exam Dates - 12-00, 06-01: Central & Devolved Assessment Kit (2000)

Manufacturer: BPP Business Education Ltd
ProductGroup: Book
Binding: Paperback

General | Finance | Accounting & Finance | Professional & Technical | Subjects | Books
ASIN: 0751762377

Average customer rating:
AAT Intermediate - Unit 5: Financial Records and Accounts: Central & Devolved Assessment Kit (2001)

Manufacturer: BPP Business Education Ltd
ProductGroup: Book
Binding: Paperback

General | Finance | Accounting & Finance | Professional & Technical | Subjects | Books
ASIN: 0751764043

Average customer rating:
AAT Intermediate Unit 5 Financial Records and Accounts (Aat Unit 5 Assessment Kit)
BPP Professional Education
Manufacturer: BPP Professional Education
ProductGroup: Book
Binding: Paperback

General | Business & Investing | Subjects | Books
General | Finance | Accounting & Finance | Professional & Technical | Subjects | Books
ASIN: 0751716073

Book Description

Law and Opinion in Twentieth Century Britain and Ireland covers four main themes: Law and the State, Culture and Identity, Public Morality and the Citizen, The Death of the English Constitution, each theme being analyzed through two essays authored by leading British and Irish academics. The book provides a substantial and readable analysis of the relationship between law and opinion in Britain and Ireland, with a special focus on the question of culture, identity, and the state.

Book Description

Trypanosomiasis, a parasitic disease transmitted cyclically by the tsetse fly (Glossina spp.), is arguably still the main constraint to livestock production in Africa. In addition, sleeping sickness, the disease caused in humans by species of Trypanosoma, is an important and neglected disease which continues to threaten millions of people in tsetse-infested areas. Although alternative methods to manage the disease are being investigated, only control or eradication of the tsetse fly will eliminate the chronic nature of the disease. Because its impact is so severe, tsetse-transmitted Trypanosomiasis has been the subject of extensive research, and this volume provides a comprehensive survey of the literature. It will be invaluable resource for medical and veterinary entomologists, parasitologists, and epidemiologists working to manage these debilitating diseases.

Agricultural Insect Pests of Temperate Regions and their Control

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Agricultural Insect Pests of Temperate Regions and their Control
D. S. Hill
Manufacturer: Cambridge University Press
ProductGroup: Book
Binding: Hardcover

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ASIN: 0521240131

Book Description

This handbook is a companion to Agricultural Insect Pests of the Tropics and their Control (2nd Edition 1983) and, like the earlier book, it is designed as a source of reference about most of the major insect and mite pests of agricultural crops. These two volumes by the same author now present a world-wide coverage of the economically important insect pests of tropical and temperate agriculture. Students taking courses in entomology, agriculture, crop pest biology and crop protection, and professional workers concerned with identification and control of insect pests, will find this comprehensive account an indispensable handbook and source of reference.

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Agricultural Insect Pests of the Tropics and their Control
Dennis S. Hill
Manufacturer: Cambridge University Press
ProductGroup: Book
Binding: Hardcover

General | Gardening & Horticulture | Home & Garden | Subjects | Books

Horticulture | Agricultural Sciences | Science | Subjects | Books

Biological Control of Insects and Mites: An Introduction to Beneficial Natural Enemies and Their Use in Pest Management

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Biological Control of Insects and Mites: An Introduction to Beneficial Natural Enemies and Their Use in Pest Management
Daniel L. Mahr , and Nino M. Ridgway
Manufacturer: Diane Pub Co
ProductGroup: Book
Binding: Paperback

General | Science | Subjects | Books
ASIN: 078817147X

Colour Atlas of Fruit Pests: Their Recognition, Biology and Control

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Colour Atlas of Fruit Pests: Their Recognition, Biology and Control
David V. Alford
Manufacturer: Sheridan House Inc
ProductGroup: Book
Binding: Hardcover

Fruit | Gardening & Horticulture | Home & Garden | Subjects | Books

General | Gardening & Horticulture | Home & Garden | Subjects | Books

General | Agricultural Sciences | Science | Subjects | Books

General | Arts & Photography | Subjects | Books
ASIN: 0723408165

Florida insects: Their habits and control

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Incomplete

Florida insects: Their habits and control
Lewis S Maxwell
Manufacturer: Maxwell
ProductGroup: Book
Binding: Unknown Binding

Weed & Pest Control | Gardening & Horticulture | Home & Garden | Subjects | Books
Similar Items:

ASIN: B0007GWOT2

Product Description

Large, clear photographs enhance the descriptions, life histories, collecting information, and controls of more than 100 insects found in Florida. Very useful to the home gardener and student.

Customer Reviews:

Incomplete.......2007-09-23

Either my back yard is foreign insect heaven or this book falls far short of being even a remotely complete guide to Florida insects. Since much of insect identification is done thru color identification, having pictures in black and white is a real hinderance. I know my insects, and even I had trouble placing the black and white picture to the real thing had I not known the name. They did get the habitat down, but not specific enough.

Fruit Flies of Economic Significance: Their Identification and Bionomics (Cabi Publishing)

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Fruit Flies of Economic Significance: Their Identification and Bionomics (Cabi Publishing)
Ian M. White , and Marlene M. Elson-Harris
Manufacturer: CABI
ProductGroup: Book
Binding: Paperback

General | Science | Subjects | Books

General | Reference | Science | Subjects | Books

General | Agricultural Sciences | Science | Subjects | Books

Weed & Pest Control | Gardening & Horticulture | Home & Garden | Subjects | Books

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ASIN: 0851987907

Book Description

This book presents biosystematic information on fruit flies of the world that are of economic importance, and includes host data for about 250 species, as well as illustrated keys to adults, distribution data and recent references for over 100 of these species. In addition there is extensive coverage of larval stages, with the inclusion of keys separating the final instar larvae of over 60 species and detailed new descriptions of 34 of these species. As a whole, the book is a comprehensive identification guide to fruit fly pests across many temperate regions and will be invaluable to entomologists and pest control specialists.

The Gardener's Bug Book, 1,000 Insect Pests & Their Control

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The Gardener's Bug Book, 1,000 Insect Pests & Their Control
Cynthia (Edited By F.F. Rockwell), With Westcott
Manufacturer: New York: The American Garden Guild, Inc. 1946
ProductGroup: Book
Binding: Hardcover
ASIN: B000NX69LS

The gardener's bug book;: 1,000 insect pests and their control,

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The gardener's bug book;: 1,000 insect pests and their control,
Cynthia Westcott
Manufacturer: The American garden guild and Doubleday & Co
ProductGroup: Book
Binding: Unknown Binding

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