Essentials of accounting for governmental and not-for-profit organizations / Paul A. Copley, Ph. D., CPA, Professor, School of Accounting, James Madison University.

Por:

Copley, Paul A [author.]

Editor: Dubuque : McGraw-Hill Education, [2018]Edición: Thirteenth EditionDescripción: xii, 425 pages ; 24 cmTipo de contenido:

text

Tipo de medio:

unmediated

Tipo de soporte:

volume

ISBN:

9781259741012 (paperback : alk. paper)
125974101X (MHID)

Tema(s):

Clasificación CDD:

657/.83500973 23

Clasificación LoC:

HJ9801 .H39 2018

Otra clasificación:

BUS001020

Contenidos:

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.

Resumen: "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"-- Provided by publisher.Resumen: "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"-- Provided by publisher.

Existencias
Imagen de cubierta	Tipo de ítem	Biblioteca actual	Biblioteca de origen	Colección	Ubicación en estantería	Signatura topográfica	Materiales especificados	Info Vol	URL	Copia número	Estado	Notas	Fecha de vencimiento	Código de barras	Reserva de ítems	Prioridad de la cola de reserva de ejemplar	Reservas para cursos
	Libro	Biblioteca de Mayagüez Colección General mb				HJ9801 .H39 2018 (Navegar estantería(Abre debajo))				c. 1	Disponible			50000003277372

Total de reservas: 0

Descripciones mejoradas de Syndetics:

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.

Revised edition of the author's Essentials of accounting for governmental and not-for-profit organizations, [2015].

"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"-- Provided by publisher.

"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"-- Provided by publisher.

Tabla de contenidos provista por Syndetics

Preface(p. iii)
Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Organizations(p. 2)
Generally Accepted Accounting Principles(p. 4)
Sources of Generally Accepted Accounting Principles(p. 6)
Definition of Government(p. 8)
Objectives of Accounting and Financial Reporting(p. 9)
Objectives of Accounting and Financial Reporting for State and Local Governmental Units(p. 9)
Objectives of Financial Reporting by the Federal Government(p. 10)
Objectives of Financial Reporting by Not-for-Profit Entities(p. 11)
State and Local Government Financial Reporting(p. 11)
Comprehensive Annual Financial Report(p. 11)
Measurement Focus and Basis of Accounting(p. 13)
Fund Structure for Stale and Local Government Accounting and Reporting(p. 14)
Number of Funds Required(p. 17)
Chapter 2 Overview of Financial Reporting for State and Local Governments(p. 20)
The Governmental Reporting Entity(p. 21)
Reporting by Major Funds(p. 23)
Overview of the Comprehensive Annual Financial Report (CAFR)(p. 23)
Introductory Section(p. 24)
Financial Section: Auditor's Report(p. 25)
Management's Discussion and Analysis (MD&A)(p. 26)
Statement of Net Position(p. 28)
Government-wide Statement of Activities(p. 30)
Governmental Funds: Balance Sheet(p. 32)
Governmental Funds: Statement of Revenues, Expenditures, and Changes in Fund Balance(p. 34)
Proprietary Funds: Statement of Net Position(p. 36)
Proprietary Funds: Statement of Revenues, Expenses, and Changes in Fund Net Position(p. 38)
Proprietary Funds: Statement of Cash Flows(p. 40)
Fiduciary: Statement of Fiduciary Net Position(p. 42)
Fiduciary: Statement of Changes in Fiduciary Net Position(p. 42)
Notes to the Financial Statements(p. 44)
Required Supplementary Information Other Than MD&A(p. 46)
Combining Statements(p. 48)
Statistical Information(p. 48)
Summary(p. 49)
Chapter 3 Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority(p. 54)
Modified Accrual Accounts(p. 55)
Balance Sheet Accounts(p. 55)
Financial Statement Activity Accounts(p. 60)
Budgetary Accounts(p. 62)
Expenditure Cycle(p. 62)
Revenue Recognition for Nonexchange Transactions(p. 64)
Summary(p. 67)
Appendix: Budgetary Accounting Illustrated(p. 67)
Budgets and Budgetary Accounts(p. 67)
Accounting for Revenues(p. 69)
Accounting for Encumbrances and Expenditures(p. 70)
Budget Revisions(p. 74)
Budgetary Comparison Schedule(p. 74)
Chapter 4 Accounting for the General and Special Revenue Funds(p. 83)
Overview of Modified Accrual Accounting(p. 84)
Interfund Transactions(p. 85)
Interfund Loans(p. 85)
Interfund Set-vices Provided and Used(p. 87)
Interfund Transfers(p. 87)
Interfund Reimbursements(p. 87)
Illustrative Case-General Fund(p. 87)
Use of Budgetary Accounts(p. 88)
Recording the Budget(p. 88)
Re-establishment of Encumbrances(p. 89)
Recording Prior-Year Property Taxes as Revenues(p. 89)
Tax Anticipation Notes Payable(p. 89)
Payment of Liabilities as Recorded(p. 90)
Encumbrance Entry(p. 90)
Recording Property Tax Levy(p. 90)
Collection of Delinquent Taxes(p. 90)
Collection of Current Taxes(p. 91)
Other Revenues(p. 91)
Repayment of Tax Anticipation Notes(p. 92)
Recognition of Expenditures for Encumbered Items(p. 92)
Payrolls and Payroll Taxes(p. 92)
Payment on Account and Other Items(p. 93)
Correction of Errors(p. 93)
Amendment of the Budget(p. 94)
Interfund Transactions(p. 94)
Write-off of Uncollectible Delinquent Taxes(p. 96)
Accrual of Interest and Penalties(p. 97)
Deferral of Property Tax Revenue(p. 97)
Special Item(p. 97)
Preclosing Trial Balance(p. 97)
Closing Entries(p. 99)
Year-End Financial Statements(p. 101)
Illustrative Case-Special Revenue Fund(p. 102)
Motor Fuel Tax Revenues(p. 103)
Expenditures for Road Repairs(p. 105)
Reimbursement to General Fund(p. 105)
Reimbursement Grant Accounting(p. 105)
Closing Entry(p. 106)
Year-End Financial Statements(p. 106)
Recognition of Inventories in Governmental Funds(p. 107)
Summary(p. 108)
Chapter 5 Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent(p. 118)
Capital Projects Funds(p. 120)
Illustrative Case(p. 121)
Debt Service Funds(p. 126)
The Modified Accrual Basis-As Applied to Debt Service Funds(p. 126)
Additional Uses of Debt Service Funds(p. 127)
Debt Service Accounting for Serial Bonds(p. 127)
Illustrative Case-Regular Serial Bonds(p. 127)
Other Issues Involving Payment of Long-Term Debt(p. 130)
Debt Service Accounting for Deferred Serial Bonds(p. 130)
Debt Service Accounting for Term Bonds(p. 130)
Bond Refundings(p. 130)
Permanent Funds(p. 131)
Financial Reporting for Governmental Funds(p. 133)
Financial Statements-Governmental Funds(p. 133)
Summary(p. 137)
Chapter 6 Proprietary Funds(p. 146)
Internal Service Funds(p. 148)
Establishment and Operation of Infernal Service Funds(p. 149)
Illustrative Case-Supplies Fund(p. 149)
Other Issues Involving Internal Service Funds(p. 153)
Risk Management Activities(p. 153)
Implications for Other Funds(p. 154)
Enterprise Funds(p. 154)
Illustrative Case-Water Utility Fund(p. 156)
Proprietary Fund Financial Statements(p. 161)
Statement of Net Position(p. 162)
Statement of Revenues, Expenses, and Changes in Fund Net Position(p. 162)
Statement of Cash Flows(p. 164)
Environmental Liabilities(p. 167)
Accounting for Municipal Solid Waste Landfills(p. 167)
Pollution Remediation Costs(p. 168)
Summary(p. 168)
Chapter 7 Fiduciary (Trust) Funds(p. 182)
Agency Funds(p. 185)
Tax Agency Funds(p. 185)
Accounting for Tax Agency Funds(p. 186)
Financial Reporting for Agency Funds(p. 187)
A Note about Escheat Property(p. 187)
Private-Purpose Trust Funds(p. 189)
Accounting for Investments(p. 189)
Illustrative Case-Private-Purpose Trust Funds(p. 190)
Investment Trust Funds(p. 192)
Public Employee Retirement Systems (Pension Trust Funds)(p. 193)
Accounting and Reporting for Defined Benefit Pension Plans(p. 194)
Additional Disclosures(p. 197)
Other Postemployment Benefit Trust Funds(p. 200)
A Note about IRS 457 Deferred Compensation Plans(p. 202)
A Final Comment on Fund Accounting and Reporting(p. 202)
Chapter 8 Government-Wide Statements, Capital Assets, Long-Term Debt(p. 213)
Conversion from Fund Financial Records to Government-wide Financial Statements(p. 214)
Capital Asset-Related Entries(p. 216)
Long-Term Debt-Related Entries(p. 221)
Adjusting to Convert Revenue Recognition to the Accrual Basis(p. 222)
Adjusting Expenses to the Accrual Basis(p. 226)
Adding Internal Service Funds to Governmental Activities(p. 226)
Eliminating Interfund Activities and Balances within Governmental Activities(p. 229)
Worksheet to Illustrate the Adjustments(p. 232)
Government-wide Financial Statements(p. 232)
Statement of Net Position(p. 232)
Statement of Activities(p. 235)
Required Reconciliation to Government-wide Statements(p. 238)
Summary(p. 240)
Appendix: Accounting for Capital Assets and Long-Term Debt in Governmental Activities(p. 241)
Accounting for General Capital Assets, Including Infrastructure(p. 241)
The Modified Approach for Reporting Infrastructure(p. 242)
Collections(p. 243)
Asset Impairment(p. 244)
Accounting for Long-Term Debt(p. 244)
Types of General Long-Term Debt(p. 245)
Debt Disclosures and Schedules(p. 245)
Chapter 9 Advanced Topics for State and Local Governments(p. 260)
Reporting by Special-Purpose Entities(p. 261)
Special-Purpose Governments Engaged in Governmental Activities(p. 261)
Special-Purpose Governments Engaged Only in Business-type Activities(p. 263)
Special-Purpose Governments Engaged Only in Fiduciary-type Activities(p. 265)
Special Assessments(p. 265)
Acquisition of Capital Assets by Lease Agreements(p. 266)
Accounting for Equipment Acquired under Capital Leases-Governmental Activities(p. 266)
Accounting for Equipment Acquired under Capital Leases-Businesslike Activities(p. 268)
Leases: Proposed Changes(p. 269)
Employer Reporting for Pensions(p. 269)
Reporting of Pension Liabilities(p. 269)
Reporting of Pension Expenditure-Governmental Funds(p. 270)
Reporting of Pension Expense-Accrual Basis (Economic Resources Focus) Statements(p. 270)
A Final Note: Pension Discount Rates(p. 274)
Employer Reporting for Other Postemployment Benefits(p. 274)
Summary(p. 275)
Chapter 10 Accounting for Private Not-For-Profit Organizations(p. 281)
Organizations Covered in This Chapter(p. 283)
Overview of Not-for-Profit Accounting(p. 283)
Three Classes of Net Assets(p. 283)
Financial Reporting(p. 284)
Note Disclosures(p. 285)
Accounting for Contributions, Including Reclassifications of Net Assets(p. 285)
Reporting of Expenses and Assets(p. 286)
Special Topics: Accounting for Contributions(p. 287)
Illustrative Transactions and Financial Statements(p. 289)
Beginning Trial Balance(p. 289)
Transactions(p. 290)
Financial Statements(p. 297)
Alternative Procedure for Recording Fixed Assets(p. 302)
Performance Evaluation(p. 302)
Mergers and Acquisitions(p. 304)
Changes in Not-for-Profit Reporting(p. 305)
Summary of Not-for-Profit Accounting and Reporting(p. 306)
Chapter 11 College and University Accounting(p. 317)
Overview of College and University Accounting(p. 318)
Financial Statements(p. 319)
Revenue and Expense Classification(p. 319)
Illustrative Case-Comparison of Public and Private Colleges(p. 322)
Illustrative Case-Journal Entries(p. 323)
Illustrative Case-Closing Entries(p. 330)
Illustrative Case-Financial Statements(p. 331)
Split-Interest Agreements(p. 335)
Summary: College and University Accounting(p. 339)
Chapter 12 Accounting for Hospitals and Other Health Care Providers(p. 345)
Accounting and Reporting Requirements of the Health Care Guide(p. 347)
Financial Statements(p. 347)
Revenues(p. 349)
Classifications(p. 349)
Illustrative Transactions and Financial Statements(p. 349)
Beginning Trial Balance(p. 350)
Illustrative Statements for Private Sector Not-for-Profit Health Care Entities(p. 357)
Financial Reporting for Governmental Health Care Entities(p. 358)
Financial Reporting for Commercial (For-Profit) Health Care Entities(p. 361)
Summary: Health Care Accounting and Reporting(p. 362)
Chapter 13 Auditing, Tax-Exempt Organizations, and Evaluating Performance(p. 369)
Governmental Auditing(p. 370)
The Single Audit Act and Amendments(p. 376)
The Sarbanes-Oxley Act(p. 378)
Tax-Exempt Organizations(p. 379)
Applying for Tax-Exempt Status(p. 380)
Federal Filing Requirements(p. 381)
State Filing Requirements(p. 383)
Unrelated Business Income Tax (UBIT)(p. 383)
IRS Oversight(p. 384)
Summary and Some Conclusions Related to Exempt Entities(p. 385)
Evaluating Performance(p. 385)
Analysis of Not-for-Profit Organization Financial Statements(p. 385)
Analysis of State and Local Government Financial Statements(p. 386)
Service Efforts and Accomplishments Reporting(p. 388)
Chapter 14 Financial Reporting by the Federal Government(p. 397)
Federal Government Accounting Standards(p. 398)
Financial Reporting by Federal Agencies(p. 399)
Balance Sheet(p. 400)
Statement of Net Cost(p. 400)
Statement of Changes in Net Position(p. 402)
Statement of Budgetary Resources(p. 402)
Statement of Custodial Activity(p. 402)
Consolidated Financial Report of the U.S. Government(p. 403)
Budgetary and Proprietary Accounting(p. 406)
Budgetary Accounts(p. 407)
Proprietary Accounts(p. 409)
Summary of Federal Government Reporting(p. 410)
Appendix: Illustrative Example(p. 410)
Glossary: Governmental and Not-for-Profit Accounting Terminology(p. G-1)
Index(p. I)

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