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

INDEX

A

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 ...