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Product details:
- ISBN-10 : 0073379425
- ISBN-13 : 978-0073379425
- Author: Paul A. Copley
Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 9e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. There is more comprehensive coverage of accounting for governmental and not-for-profit organizations than what is available in an advanced text but concise enough to be used effectively in a semester, quarter, or even a half term course focusing on just these areas. The main focus of this text is on the preparation of external financial statements which is a challenge among governmental reporting. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.
Table of contents:
Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations
Chapter 2: Overview of Financial Reporting for State and Local Governments
Chapter 3: Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority
Chapter 4: Accounting for the General and Special Revenue Funds
Chapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent
Chapter 6: Proprietary Funds
Chapter 7: Fiduciary Funds
Chapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt
Chapter 9: Advanced Topics for State and Local Governments
Chapter 10: Accounting for Private Not-for-Profit Organizations
Chapter 11: College and University Accounting
Chapter 12: Accounting for Hospitals and Other Health Care Providers
Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance
Chapter 14: Financial Reporting by the Federal Government
Glossary: Governmental and Not-for-Profit Accounting Terminology
Index
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Essentials of Accounting for Governmental and Not-for-Profit Organizations Copley 9th Edition Test Bank
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