000			01840nam a22003137a 4500
005			20230512223910.0
008			220630t xxu||||| |||| 00| 0 eng d
020			_a9781260570175
040			_cCSPC
082	0		_a657.83500973 _bC791e
100			_aCopley, Paul A., _eauthor.
245	0	0	_aEssentials of accounting for governmental and not-for-profit organizations _cPaul A. Copley
250			_aFourteenth _bEdition
260			_aNew York : _bMcGraw Hill Education ; _c2020.
300			_axiv, 422 pages : _billustrations ; _c24 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aIncludes index.
520			_aThe 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	1	0	_aNon profit organizations _xAccounting.
650	1	0	_aAdministrative agencies _xAccounting.
650	1	0	_aFinance, Public _xAccounting.
651		0	_aUnited States.
940			_aLenie
942			_cBOOK _jCIR 657.83500973 C791e 2020
999			_c12132 _d12132