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- ¼­¸í : Government NFP Accounting [2022]
- ÆíÀúÀÚ : ¹ÚÈÆ
- ÃâÆÇ»ç : WIASÀÚü±³Àç
- °¡°Ý : 25,000¿ø
- ÆäÀÌÁö : ÀÌ·Ð - p136, ¹®Á¦ - p101
- µ¶ÀÚ´ë»ó : AICPA


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CHAPTER 1 GOVERNMENTAL ACCOUNTING
1. INTRODUCTION TO GOVERNMENTAL ACCOUNTING (Á¤ºÎȸ°è °³¿ä) / 7
2. GOVERNMENTAL REPORTING MODEL (Á¤ºÎÀÇ À繫º¸°í ¸ðµ¨) / 14
3. FINANCIAL REPORTING ENTITY (À繫º¸°í½Çü) / 19
4. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING (MFBA, ÃøÁ¤ÃÊÁ¡°ú ȸ°èÀνıâÁØ) / 22
5. MANAGEMENTS DISCUSSION AND ANALYSIS (MD&A, À繫º¸°í ¼³¸í ¹× ºÐ¼®) / 25
6. GOVERNMENT-WIDE FINANCIAL STATEMENTS (Á¤ºÎ´ÜÀ§ À繫Á¦Ç¥) / 27
7. FUND-BASED FINANCIAL STATEMENTS (±â±Ý´ÜÀ§ À繫Á¦Ç¥) / 33
8. NOTES TO THE FINANCIAL STATEMENTS (ÁÖ¼®»çÇ×) / 52
9. REQUIRED SUPPLEMENTARY INFORMATION (RSI, ÇʼöºÎ¼ÓÁ¤º¸) / 53
10. NONEXCHANGE TRANSACTIONS (ºñ±³È¯°Å·¡) / 55
11. BUDGETARY ACCOUNTING (¿¹»êȸ°è) / 57
12. GOVERNMENTAL FUNDS (Á¤ºÎÇü±â±Ý) / 60
13. PROPRIETARY FUNDS (»ç¾÷Çü±â±Ý) / 76
14. FIDUCIARY FUNDS (¼öŹÇü±â±Ý) / 83
15. INTERFUND ACTIVITY (±â±Ý°£ È°µ¿) / 87
16. CONVERSION OF FUND DATA (Àüȯ) / 92

CHAPTER 2 NOT-FOR-PROFIT ACCOUNTING
1. INTRODUCTION TO NOT-FOR-PROFIT ACCOUNTING (ºñ¿µ¸®È¸°è °³¿ä) / 99
2. ACCOUNTING STANDARDS FOR PRIVATE NPOs (ȸ°è ¹× À繫º¸°í±âÁØ) / 101
3. UNRESTRICTED (Á¦¾àÀÌ ¾ø´Â ÀÚ¿ø) / 118
4. TEMPORARILY RESTRICTED (ÀϽÃÀû Á¦¾àÀÌ ÀÖ´Â ÀÚ¿ø) / 120
5. PERMANENTLY RESTRICTED (¿µ±¸Àû Á¦¾àÀÌ ÀÖ´Â ÀÚ¿ø) / 124
6. COLLEGE AND UNIVERSITY ACCOUNTING (´ëÇÐȸ°è) / 125
7. HEALTH CARE ORGANIZATION ACCOUNTING (º´¿øȸ°è) / 133



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(ÁÖ)±¹Á¦È¸°è¼¼¹«±³À°¿ø / »ç¾÷ÀÚµî·Ï¹øÈ£ : 527-87-01373
´ëÇ¥ÀÌ»ç : ÀÌÀ±°æ   Åë½ÅÆǸž÷ ½Å°í¹øÈ£ : Á¦ 2019-¼­¿ïÁ¾·Î-1475È£
¿ø°Ý : À§¾Æ½º (WIAS) ±¹Á¦È¸°è¾ÆÄ«µ¥¹Ì / Á¦ ¿ø°Ý-345È£
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