Essentials of accounting for governmental and not-for-profit organizations (Record no. 12132)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01840nam a22003137a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20230512223910.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220630t xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781260570175 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | CSPC |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.83500973 |
| Item number | C791e |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Copley, Paul A., |
| Relator term | author. |
| 245 00 - TITLE STATEMENT | |
| Title | Essentials of accounting for governmental and not-for-profit organizations |
| Statement of responsibility, etc. | Paul A. Copley |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Fourteenth |
| Remainder of edition statement | Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New York : |
| Name of publisher, distributor, etc. | McGraw Hill Education ; |
| Date of publication, distribution, etc. | 2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xiv, 422 pages : |
| Other physical details | illustrations ; |
| Dimensions | 24 cm. |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 14th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 14th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach 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. |
| 650 10 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Non profit organizations |
| General subdivision | Accounting. |
| 650 10 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Administrative agencies |
| General subdivision | Accounting. |
| 650 10 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| General subdivision | Accounting. |
| 651 #0 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| 940 ## - EQUIVALENCE OR CROSS-REFERENCE--UNIFORM TITLE [OBSOLETE] [CAN/MARC only] | |
| Uniform title | <a href="Lenie">Lenie</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | |
| -- | CIR 657.83500973 C791e 2020 |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Main Library | Main Library | Circulation Section | 05/12/2023 | CIR 657.83500973 C791e 2020 | 024342 | 05/12/2023 | 1-2 | 05/12/2023 | Books | |||||
| Main Library | Main Library | Circulation Section | 05/12/2023 | CIR 657.83500973 C791e 2020 | 024343 | 05/12/2023 | 2-2 | 05/12/2023 | Books |