Authors: Paul A. Copley
ISBN-13: 9780073527055, ISBN-10: 007352705X
Format: Paperback
Publisher: McGraw-Hill Companies, The
Date Published: November 2009
Edition: 10th Edition
Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 9e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. There is more comprehensive coverage of accounting for governmental and not-for-profit organizations than what is available in an advanced text but concise enough to be used effectively in a semester, quarter, or even a half term course focusing on just these areas. The main focus of this text is on the preparation of external financial statements which is a challenge among governmental reporting. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.
Ch. 1 | Introduction to accounting and financial reporting for governmental and not-for-profit organizations | 1 |
Ch. 2 | Overview of financial reporting for state and local governments | 25 |
Ch. 3 | Budgetary accounting for the general and special revenue funds | 68 |
Ch. 4 | Accounting for the general and special revenue funds | 94 |
Ch. 5 | Accounting for other governmental fund types : capital projects, debt service, and permanent | 132 |
Ch. 6 | Proprietary funds | 165 |
Ch. 7 | Fiduciary (trust) funds, interfund transactions | 202 |
Ch. 8 | Government-wide statements, fixed assets, long-term debt | 237 |
Ch. 9 | Accounting for special-purpose entities, including public colleges and universities | 276 |
Ch. 10 | Accounting for private not-for-profit organizations | 310 |
Ch. 11 | College and university accounting - private institutions | 344 |
Ch. 12 | Accounting for hospitals and other health care providers | 372 |
Ch. 13 | Auditing, tax-exempt organizations, and evaluating performance | 399 |
Glossary : governmental and not-for-profit accounting terminology | 436 |