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Essentials of Accounting for Governmental and Not-for-Profit Organizations » (10th Edition)

Book cover image of Essentials of Accounting for Governmental and Not-for-Profit Organizations by Paul A. Copley

Authors: Paul A. Copley
ISBN-13: 9780073527055, ISBN-10: 007352705X
Format: Paperback
Publisher: McGraw-Hill Companies, The
Date Published: November 2009
Edition: 10th Edition

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Author Biography: Paul A. Copley

Book Synopsis

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.

Table of Contents

Ch. 1Introduction to accounting and financial reporting for governmental and not-for-profit organizations1
Ch. 2Overview of financial reporting for state and local governments25
Ch. 3Budgetary accounting for the general and special revenue funds68
Ch. 4Accounting for the general and special revenue funds94
Ch. 5Accounting for other governmental fund types : capital projects, debt service, and permanent132
Ch. 6Proprietary funds165
Ch. 7Fiduciary (trust) funds, interfund transactions202
Ch. 8Government-wide statements, fixed assets, long-term debt237
Ch. 9Accounting for special-purpose entities, including public colleges and universities276
Ch. 10Accounting for private not-for-profit organizations310
Ch. 11College and university accounting - private institutions344
Ch. 12Accounting for hospitals and other health care providers372
Ch. 13Auditing, tax-exempt organizations, and evaluating performance399
Glossary : governmental and not-for-profit accounting terminology436

Subjects