Copley, Paul A., <br/><br/>
Essentials of accounting for governmental and not-for-profit organizations 
Paul A. Copley 
 - Fourteenth   Edition 
 - New York :  McGraw Hill Education ;  2020. 
 - xiv, 422 pages :  illustrations ;  24 cm. 
<br/><br/> Includes index. 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>9781260570175 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Non profit organizations --Accounting.<br/>Administrative agencies --Accounting.<br/>Finance, Public --Accounting.
<br/><br/><label>Subjects--Geographic Terms: </label><br/>United States.
<br/><br/><label>Dewey Class. No.: </label>657.83500973  / C791e