图书简介

Preface \\ Case Examples \\ About the Authors \\ PART I: INTRODUCTION: SETTING THE STAGE \\ Chapter 1: Introduction to Financial Management \\ What is Financial Management? \\ Public Sector Resource Flows \\ Why Public, Healthcare, and Not-for-Profit in One Book? \\ Why Should Public Service Organizations Worry about Financial Management? \\ Should Public Service Organizations Earn a Profit \\ Ongoing Case Study \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Appendix 1-A Fundraising \\ Key Terms from This Appendix \\ PART II: PLANNING \\ Chapter 2: Planning for Success: Budgeting \\ Mission \\ Strategic Plan \\ Long-Range Plan \\ Budgets \\ Case Study: Special Purpose Budget \\ Behavioral Aspects of the Budget Process \\ Case Study: Developing a Government Budget \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ CHAPTER 3: Line-Item and Responsibility Center Budgets \\ Centralization Versus Decentralization \\ Program and Functional Budgets \\ Budgeting Techniques \\ Additional Governmental Budgeting Issues \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Appendix 3-A Performance Budget Example \\ Appendix 3-B Forecasting Using Historical Data \\ Key Terms from This Appendix \\ CHAPTER 4: Understanding Costs \\ Basic Concepts and Definitions \\ Cost Behavior \\ Break-Even Analysis \\ Cost Measurement \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Appendix 4-A Additional Break-Even Analysis Issues \\ CHAPTER 5: Capital Budgeting \\ Why Do We Need a Separate Capital Budget? \\ Definition of Capital Assets: Theory and Practice \\ Why Do Capital Assets Warrant Special Attention? \\ The Time Value of Money \\ Capital Asset Investment Analysis \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Exercises (TVM) \\ Problems \\ Appendix 5-A Using a Financial Calculator for Time value of Money Calculations \\ Appendix 5-B Using Computer Spreadsheets for Time Value of Money Calculations \\ Examples \\ CHAPTER 6: Long-Term Financing \\ Equity Financing \\ Long-Term Debt \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Exercises (TVM) \\ Problems \\ PART III: IMPLEMENTATION AND CONTROLLING RESULTS \\ CHAPTER 7: Managing Short-Term Resources and Obligations \\ Working Capital Management \\ Short-Term Resources \\ Short-Term Obligations \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Case Study: The Case of the Missing Check \\ Appendix 7-A Economic Order Quantity \\ Key Terms from This Appendix \\ Appendix 7-A Credit Terms \\ CHAPTER 8: Accountability and Control \\ Management Control Systems \\ Measures of Performance \\ Controlling Quality \\ Variance Analysis \\ Ethics \\ Safeguarding Resources \\ The Form 990 \\ Consequences of Ethical Violations \\ Summary \\ Key Terms from This Appendix \\ Questions for Discussion \\ Problems \\ PART IV: REPORTING RESULTS \\ CHAPTER 9: Taking Stock of Where You Are: The Balance Sheet \\ The Framework for Financial Accounting \\ Generally Accepted Accounting Principles \\ International Financial Report Standards \\ Fiscal Years \\ Balance Sheet Elements \\ Assets: A Closer Look \\ Liabilities: A Closer Look \\ Net Assets or Fund Balance: A Closer Look \\ Recording Financial Information \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Appendix 9-A The Recording Process: Debits and Credits \\ Appendix 9-B Using Dollar Signs and Underlines in Accounting \\ CHAPTER 10: Reporting the Results of Operations: The Activity and Cash Flow Statements \\ The Activity Statement \\ The Statement of Cash Flows \\ Interrelationship among Financial Statements \\ Notes to Financial Statements \\ Recording and Reporting Financial Information \\ Starting from Scratch \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Appendix 10-A Sources of Revenue for Governments \\ Key Terms from This Appendix \\ Appendix 10-B Accelerated Depreciation Methods \\ Appendix 10-C Inventory Valuation Methods \\ Appendix 10-D The Recording Process: Debits and Credits \\ Appendix 10-E The Accounting Cycle \\ CHAPTER 11: Unique Aspects of Accounting for Not-for-Profit and Healthcare Organizations \\ Accounting for Not-for-Profit Organizations \\ Fund Accounting \\ Depreciation \\ Donated Goods and Services \\ Investments \\ Taxes \\ Accounting for Healthcare Organizations \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Case Study: Individual Rehabilitation Services (IRS) \\ Appendix 11-A Taxation of Not-for-Profit Entities \\ CHAPTER 12: Unique Aspects of Accounting for State and Local Governments - Part I: The Recording Process \\ Bases of Accounting \\ Government Fund Accounting \\ Recording Financial Information \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Appendix 12-A The Recording Process: Debits and Credits \\ CHAPTER 13: Unique Aspects of Accounting for State and Local Governments - Part II: Reporting Financial Results \\ Reporting Financial Information \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Appendix 13-A Interrelationships among Government Financial Statements \\ PART V: FINANCIAL ANALYSIS \\ CHAPTER 14: Financial Statement Analysis \\ Financial Statement Review \\ The Notes That Accompany Financial Statements \\ Ratio Analysis \\ Assessment \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ CHAPTER 15: Financial Condition Analysis \\ Financial Condition Analysis \\ Financial Statement Analysis versus Financial Condition Analysis \\ Ratio Analysis \\ Summary \\ Key Terms from This Chapter \\ Questions for Discussion \\ Problems \\ Appendix 15-A Bond Ratings \\ Key Terms from This Appendix \\ Glossary \\ Index

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