For more than 60 years‎,‎ Accounting for Governmental & Nonprofit Entities has been the leader in the market‎.‎ It is a comprehensive governmental and not‎-for‎-profit accounting text written for students who will be auditing and working in public and not for‎-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 ‎- have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not‎-for‎-profit organizations‎,‎ as well as an understanding of how those organizations can better meet the 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,‎ and their strategy of providing a large and innovative set of instructional support materials prepared and tested in the classroom by the authors continues to be a guiding principle today‎.‎ The current author team brings to this edition their extensive experience teaching government and not‎-for‎-profit courses as well as insights gained from their professional experience‎,‎ scholarly writing‎,‎ and professional activities‎.‎ The result is a relevant and accurate text that includes the most effective instructional tools‎.‎