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Essentials of Accounting for Governmental and Not-for-Profit Organizations

ISBN: 9780078025457 | 0078025451
Edition: 11th
Format: Paperback
Publisher: McGraw-Hill/Irwin
Pub. Date: 1/31/2012

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SummaryTable of Contents
Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 11e 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. Governmenta... MORE

Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations

Chapter 2: Overview of Financial Reporting for State and Local Governments

Chapter 3: Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority

Chapter 4: Accounting for 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

Cha... MORE

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