Essentials of Accounting for Governmental and Not-for-Profit Organizations / Edition 10

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Overview

Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 9e provides readers with concise, up-to-date coverage of governmental and not-for-profit accounting. The main focus of this text is on the preparation of external financial statements, which is a challenge among governmental reporting. The text is also flexible enough to teach in a full-semester course or to be used effectively in a quarter or half-semester format.
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Product Details

  • ISBN-13: 9780073527055
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 3/2/2010
  • Edition description: Older Edition
  • Edition number: 10
  • Pages: 480
  • Sales rank: 1,475,994
  • Product dimensions: 6.20 (w) x 9.00 (h) x 0.80 (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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