Essentials of Accounting for Governmental and Not-for-Profit Organizations / Edition 11

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Overview

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. 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. This approach has two advantages: (1) it is the approach most commonly applied in practice, and (2) it is an approach familiar to students who have studied the process of consolidation in their advanced accounting classes. State and local government reporting is illustrated using an ongoing example integrated throughout Chapters 3 through 8 and 13.

This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.

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Product Details

  • ISBN-13: 9780078025457
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 2/3/2012
  • Edition number: 11
  • Pages: 480
  • Product dimensions: 9.12 (w) x 6.36 (h) x 0.70 (d)

Table of Contents

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
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