For more than 60 years, Accounting for Governmental & Nonprofit Entities has beenthe leader in the market. It is a comprehensive governmental and not-for-profitaccounting text written for students who will be auditing and working in public and notfor-profit sector entities. Originally published in 1951 and written by Professor R. M.Mikesell, this book—and the many subsequent editions revised by Professors LeonHay, Earl Wilson, Susan Kattelus, Jacqueline Reck, and Suzanne Lowensohn—havegiven generations of instructors and students a comprehensive knowledge of the specializedaccounting and financial reporting practices of governmental and not-for-profitorganizations, as well as an understanding of how those organizations can better meetthe information needs of a diverse set of financial statement users and decision makers.The vision of these original authors continues to be reflected in this 17th edition, andtheir strategy of providing a large and innovative set of instructional support materialsprepared and tested in the classroom by the authors continues to be a guiding principletoday. The current author team brings to this edition their extensive experience teachinggovernment and not-for-profit courses as well as insights gained from their professionalexperience, scholarly writing, and professional activities. The result is a relevant andaccurate text that includes the most effective instructional tools.