000			02981cam a2200385 i 4500
001			17912852
003			OSt
005			20190707231338.0
007			ta
008			131021s2015 nyu 000 0 eng
010			_a 2013038451
020			_a9781259255281 (pbk).
040			_aDLC _beng _cLearning Resource Center _erda _dDLC
042			_apcc
043			_an-us---
050	0	0	_aHJ9801 _b.H39 2015
082	0	0	_223 _a657.83500973/C79
084			_aCBA
085	0	0	_aCBA 657.83500973/C79 _223
100	1		_aCopley, Paul A. _97798
245	1	0	_aEssentials of accounting for governmental and not-for-profit organizations / _cPaul A. Copley, Ph. D., CPA, KPMG Professor Director, School of Accounting James Madison University.
250			_aTwelfth edition.
264			_aNew York, NY : _bMcGraw-Hill Education, _c©2015.
300			_ax, 438, [32] pages : _c24 cm _billustrations ;
336			_atext
500			_a"This International Student Edition is for use outside the U.S."--Cover.
505			_aChapter 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			_aFocuses 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	_aAdministrative agencies _zUnited States _xAccounting. _97799
650		0	_aNonprofit organizations _zUnited States _xAccounting. _97800
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c28110 _d28110