TY  - BOOK
AU  - Copley,Paul A.
TI  - Essentials of accounting for governmental and not-for-profit organizations
SN  - 9781259255281 (pbk).
AV  - HJ9801 .H39 2015
U1  - 657.83500973/C79 23
PY  - 2015///
CY  - New York, NY : 
PB  - McGraw-Hill Education
KW  - Administrative agencies
KW  - United States
KW  - Accounting
KW  - Nonprofit organizations
N1  - "This International Student Edition is for use outside the U.S."--Cover; 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
N2  - 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
ER  -