Essentials of accounting for governmental and not-for-profit organizations / (Registro nro. 289738)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03838cam a2200373 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 19390599 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20191211154036.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 161130s2018 iau 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2016041136 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781259741012 (paperback : alk. paper) |
| International Standard Book Number | 125974101X (MHID) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Transcribing agency | DLC |
| Description conventions | rda |
| Modifying agency | DLC |
| 042 ## - | |
| Authentication code | pcc |
| 043 ## - | |
| Geographic area code | n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ9801 |
| Item number | .H39 2018 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657/.83500973 |
| Edition number | 23 |
| 084 ## - | |
| Classification number | BUS001020 |
| Number source | bisacsh |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Copley, Paul A., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Essentials of accounting for governmental and not-for-profit organizations / |
| Statement of responsibility, etc. | Paul A. Copley, Ph. D., CPA, Professor, School of Accounting, James Madison University. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Thirteenth Edition. |
| 264 #1 - | |
| Place of production, publication, distribution, manufacture | Dubuque : |
| Name of producer, publisher, distributor, manufacturer | McGraw-Hill Education, |
| Date of production, publication, distribution, manufacture, or copyright notice | [2018] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xii, 425 pages ; |
| Dimensions | 24 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Carrier type code | nc |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Revised edition of the author's Essentials of accounting for governmental and not-for-profit organizations, [2015]. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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"-- |
| Assigning source | Provided by publisher. |
| Summary, etc. | "Thank you for considering the thirteenth edition of Essentials of Accounting for Governmental and Not-for-Profit Organizations. I have used the text with traditional three-semester-hour classes, with half-semester GNP courses, and as a module in advanced accounting classes. It is appropriate for accounting majors or as part of a public administration program. The Excel-based problems were developed to facilitate delivery though distance learning formats. The focus of the text is on the preparation of external financial statements. The coverage is effective in preparing candidates for the CPA examination"-- |
| Assigning source | Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Administrative agencies |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| Topical term or geographic name entry element | Nonprofit organizations |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 942 ## - | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Libro |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Biblioteca de Mayagüez | Biblioteca de Mayagüez | Colección General mb | 11/12/2019 | 35 | 150.00 | 1 | HJ9801 .H39 2018 | 50000003277372 | 08/02/2024 | 23/01/2024 | c. 1 | 150.00 | 11/12/2019 | Libro |