Instant download Test Bank for Essentials of Accounting for Governmental and Not-for-Profit Organizations 13th Edition by Copley pdf docx epub after payment.
Product details:
- ISBN-10 : 125974101X
- ISBN-13 : 978-1259741012
- Author: Paul Copley
Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 13e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet. NEW for the 13th edition is McGraw-Hill Connect, a digital teaching and learning environment that saves students and instructors time while improving performance over a variety of critical outcomes.
Table of contents:
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
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