Essentials of accounting for governmental and not-for-profit organizations Paul A. Copley

By:

Copley, Paul A [author.]

Material type: Text

TextPublication details: New York : McGraw Hill Education ; 2020.Edition: Fourteenth EditionDescription: xiv, 422 pages : illustrations ; 24 cmContent type:

text

Media type:

unmediated

Carrier type:

volume

ISBN:

9781260570175

Subject(s):

DDC classification:

657.83500973 C791e

Summary: 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.

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Item type	Current library	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	Main Library	Circulation Section	CIR 657.83500973 C791e 2020 (Browse shelf(Opens below))	1-2	Available		024342
Books	Main Library	Circulation Section	CIR 657.83500973 C791e 2020 (Browse shelf(Opens below))	2-2	Available		024343

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Includes index.

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.

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