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Essentials of accounting for governmental and not-for-profit organizations. Twelfth Edition

Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e 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.

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Detail Information

Series Title

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Call Number

657.83500973 Cop e

Publisher

New York : McGraw-Hill Education., 2015

Collation

438 p. ; 24 cm.

Language

ISBN/ISSN

9780078025815

Classification

657.83500973

Content Type

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Media Type

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Carrier Type

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Edition

Twelfth Edition

Subject(s)

UNITED STATES
NONPROFIT ORGANIZATIONS -- ACCOUNTING
ADMINISTRATIVE AGENCIES -- ACCOUNTING
FINANCE, PUBLIC -- ACCOUNTING

Specific Detail Info

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Statement of Responsibility

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