03838cam a2200373 i 4500 289738 289738 19390599 OSt 20191211154036.0 161130s2018 iau 000 0 eng 2016041136 9781259741012 (paperback : alk. paper) 125974101X (MHID) DLC eng DLC rda DLC pcc n-us--- HJ9801 .H39 2018 657/.83500973 23 BUS001020 bisacsh Copley, Paul A., author. Essentials of accounting for governmental and not-for-profit organizations / Paul A. Copley, Ph. D., CPA, Professor, School of Accounting, James Madison University. Thirteenth Edition. Dubuque : McGraw-Hill Education, [2018] xii, 425 pages ; 24 cm text txt rdacontent unmediated n rdamedia volume nc rdacarrier Revised edition of the author's Essentials of accounting for governmental and not-for-profit organizations, [2015]. 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. "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. Administrative agencies United States Accounting. Nonprofit organizations United States Accounting. lcc 6 0 0 lcc 0 0 12 12 20 2019-12-11 35 150.00 1 HJ9801 .H39 2018 50000003277372 2024-02-08 16:44:47 2024-01-23 c. 1 150.00 2019-12-11 6