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ISBN10: 1260201384 | ISBN13: 9781260201383
* The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.
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The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 14th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 14th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach 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.
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 the 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 Funds
Chapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt
Chapter 9: Advanced Topics for State and Local Governments
Chapter 10: Accounting for Private Not-for-Profit Organizations
Chapter 11: College and University Accounting
Chapter 12: Accounting for Hospitals and Other Health Care Providers
Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance
Chapter 14: Financial Reporting by the Federal Government
Glossary: Governmental and Not-for-Profit Accounting Terminology
Index
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