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Essentials of Accounting for Governmental and Not-for-Profit Organizations Paul Copley

Essentials of Accounting for Governmental and Not-for-Profit Organizations By Paul Copley

Essentials of Accounting for Governmental and Not-for-Profit Organizations by Paul Copley


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Summary

Suitable for those professors whose objective is to provide more concise coverage than what is available in larger texts, this book focuses on the preparation of external financial statements which is a challenge for governmental reporting.

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Essentials of Accounting for Governmental and Not-for-Profit Organizations Summary

Essentials of Accounting for Governmental and Not-for-Profit Organizations by 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

1. INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONS
2. OVERVIEW OF FINANCIAL REPORTING FOR STATE AND LOCAL GOVERNMENTS
3. MODIFIED ACCRUAL ACCOUNTING: INCLUDING THE ROLE OF FUND BALANCES AND BUDGETARY AUTHORITY
4. ACCOUNTING FOR THE GENERAL AND SPECIAL REVENUE FUNDS
5. ACCOUNTING FOR OTHER GOVERNMENTAL FUND TYPES: CAPITAL PROJECTS, DEBT SERVICE, AND PERMANENT
6. PROPRIETARY FUNDS
7. FIDUCIARY (TRUST) FUNDS
8. GOVERNMENT-WIDE STATEMENTS, CAPITAL ASSETS, LONG-TERM DEBT
9. ADVANCED TOPICS FOR STATE AND LOCAL GOVERNMENTS
10. ACCOUNTING FOR PRIVATE NOT-FOR-PROFIT ORGANIZATIONS
11. COLLEGE AND UNIVERSITY ACCOUNTING
12. ACCOUNTING FOR HOSPITALS AND OTHER HEALTH CARE PROVIDERS
13. AUDITING, TAX-EXEMPT ORGANIZATIONS, AND EVALUATING PERFORMANCE
14. FINANCIAL REPORTING BY THE FEDERAL GOVERNMENT

Additional information

CIN125974101XG
9781259741012
125974101X
Essentials of Accounting for Governmental and Not-for-Profit Organizations by Paul Copley
Used - Good
Paperback
McGraw-Hill Education
20170316
448
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

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