000			03838cam a2200373 i 4500
999			_c289738 _d289738
001			19390599
003			OSt
005			20191211154036.0
008			161130s2018 iau 000 0 eng
010			_a 2016041136
020			_a9781259741012 (paperback : alk. paper)
020			_a125974101X (MHID)
040			_aDLC _beng _cDLC _erda _dDLC
042			_apcc
043			_an-us---
050	0	0	_aHJ9801 _b.H39 2018
082	0	0	_a657/.83500973 _223
084			_aBUS001020 _2bisacsh
100	1		_aCopley, Paul A., _eauthor.
245	1	0	_aEssentials of accounting for governmental and not-for-profit organizations / _cPaul A. Copley, Ph. D., CPA, Professor, School of Accounting, James Madison University.
250			_aThirteenth Edition.
264		1	_aDubuque : _bMcGraw-Hill Education, _c[2018]
300			_axii, 425 pages ; _c24 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aRevised edition of the author's Essentials of accounting for governmental and not-for-profit organizations, [2015].
505			_a1. 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			_a"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"-- _cProvided by publisher.
520			_a"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"-- _cProvided by publisher.
650		0	_aAdministrative agencies _zUnited States _xAccounting.
650		0	_aNonprofit organizations _zUnited States _xAccounting.
942			_2lcc _c6