Copley, Paul A.

Essentials of accounting for governmental and not-for-profit organizations / Paul A. Copley - 12th ed. - x, 438 (32 variously numbered pages). : ill. ; 24 cm.

Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Organizations Chatper 2: Overview of Financial Reporting for State and Local Governments Chapter 3: Modified Accural 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 (Trust) Funds Chapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt Chapter 9: Accounting for Special-Purpose Entities, Including Public Colleges and Universities Chapter 10: Accounting for Private Not-For-Profit Organizations Chapter 11: College and University Accounting - Private Institutions Chapter 12: Accounting for Hospitals and Other Health Care Providers Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance Chapter 14: Finacial Reporting by the Federal Government

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.

9781259255281


Administrative agencies--Accounting--United States
Nonprofit organizations--Accounting--United States
Nonprofit organizations--Accounting

657.83500973