Copley | Essentials of Accounting for Governmental and Not-for-Profit Organizations | Buch | 978-0-07-802581-5 | sack.de

Buch, Englisch, 480 Seiten, Format (B × H): 165 mm x 229 mm, Gewicht: 585 g

Copley

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


Buch, Englisch, 480 Seiten, Format (B × H): 165 mm x 229 mm, Gewicht: 585 g

ISBN: 978-0-07-802581-5
Verlag: McGraw-Hill Education

Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e 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.
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Autoren/Hrsg.

Copley, Paul

Fachgebiete

Weitere Infos & Material

Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit OrganizationsChatper 2: Overview of Financial Reporting for State and Local GovernmentsChapter 3: Modified Accural Accounting: Including the Role of Fund Balances and Budgetary AuthorityChapter 4: Accounting for the General and Special Revenue FundsChapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and PermanentChapter 6: Proprietary FundsChapter 7: Fiduciary (Trust) FundsChapter 8: Government-Wide Statements, Capital Assets, Long-Term DebtChapter 9: Accounting for Special-Purpose Entities, Including Public Colleges and UniversitiesChapter 10: Accounting for Private Not-For-Profit OrganizationsChapter 11: College and University Accounting - Private InstitutionsChapter 12: Accounting for Hospitals and Other Health Care ProvidersChapter 13: Auditing, Tax-Exempt Organizations, and Evaluating PerformanceChapter 14: Finacial Reporting by the Federal Government

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