Essentials of accounting for governmental and not-for-profit organizations / (Record no. 28110)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02981cam a2200385 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 17912852 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190707231338.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131021s2015 nyu 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2013038451 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781259255281 (pbk). |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Transcribing agency | |
| Description conventions | rda |
| Modifying agency | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ9801 |
| Item number | .H39 2015 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Classification number | 657.83500973/C79 |
| 084 ## - OTHER CLASSIFICATION NUMBER | |
| Classification number | CBA |
| 085 00 - SYNTHESIZED CLASSIFICATION NUMBER COMPONENTS | |
| Number where instructions are found-single number or beginning number of span | CBA 657.83500973/C79 |
| -- | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Copley, Paul A. |
| 9 (RLIN) | 7798 |
| 245 10 - TITLE STATEMENT | |
| Title | Essentials of accounting for governmental and not-for-profit organizations / |
| Statement of responsibility, etc. | Paul A. Copley, Ph. D., CPA, KPMG Professor Director, School of Accounting James Madison University. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Twelfth edition. |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New York, NY : |
| Name of producer, publisher, distributor, manufacturer | McGraw-Hill Education, |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2015. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | x, 438, [32] pages : |
| Dimensions | 24 cm |
| Other physical details | illustrations ; |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 500 ## - GENERAL NOTE | |
| General note | "This International Student Edition is for use outside the U.S."--Cover. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter one. Introduction to accounting and financial reporting for governmental and not-for-profit organizations -- Chapter two. Overview of financial reporting for state and local governments -- Chapter three. Modified accrual accounting: including the role of fund balances and budgetary authority -- Chapter four. Accounting for the general and special revenue funds -- Chapter five. Accounting for other governmental fund types: capital projects, debt service, and permanent -- Chapter six. Proprietary funds -- Chapter seven. Fiduciary (trust) funds -- Chapter eight. Government-wide statements, capital assets, long-term debt -- Chapter nine. Accounting for special-purpose entities, including public colleges and universities -- Chapter ten. Accounting for private not-for-profit organizations -- Chapter eleven. College and university accounting--private institutions -- Chapter twelve. Accounting for hospitals and other health care providers -- Chapter thirteen. Auditing, tax-exempt organizations, and evaluating performance -- Chapter fourteen. Financial reporting by the federal government -- Glossary: Governmental and not-for-profit accounting terminology -- Index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Focuses on the preparation of external financial statements which is a challenge for governmental reporting. With an approach that is similar to that used in practice, this book shows how day to day events are recorded at the fund level using the basis of accounting for fund financial statements. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Administrative agencies |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 9 (RLIN) | 7799 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Nonprofit organizations |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 9 (RLIN) | 7800 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ecip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
No items available.
