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Full Description
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.
Contents
1. INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONSBUDGETARY AUTHORITY4. ACCOUNTING FOR THE GENERAL AND SPECIAL REVENUE FUNDS5. ACCOUNTING FOR OTHER GOVERNMENTAL FUND TYPES: CAPITAL PROJECTS, DEBT SERVICE, AND PERMANENT6. PROPRIETARY FUNDS7. FIDUCIARY (TRUST) FUNDS8. GOVERNMENT-WIDE STATEMENTS, CAPITAL ASSETS, LONG-TERM DEBT9. ADVANCED TOPICS FOR STATE AND LOCAL GOVERNMENTS10. ACCOUNTING FOR PRIVATE NOT-FOR-PROFIT ORGANIZATIONS11. COLLEGE AND UNIVERSITY ACCOUNTING12. ACCOUNTING FOR HOSPITALS AND OTHER HEALTH CARE PROVIDERS13. AUDITING, TAX-EXEMPT ORGANIZATIONS, AND EVALUATING PERFORMANCENER(01): WOW
