Essentials of Accounting for Governmental and Not-for-Profit Organizations - Brossura

Copley, Paul A.

Brossura

ISBN 10: 0073379425 ISBN 13: 9780073379425

Casa editrice: McGraw-Hill Higher Education, 2007

Riassunto

Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 9e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. There is more comprehensive coverage of accounting for governmental and not-for-profit organizations than what is available in an advanced text but concise enough to be used effectively in a semester, quarter, or even a half term course focusing on just these areas. The main focus of this text is on the preparation of external financial statements which is a challenge among governmental reporting. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.

Su questo libro

Contenuti:

1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Organizations
2: Overview of Financial Reporting for State and Local Governments
3: Budgetary Accounting for the General and Special Revenue Funds
4: Accounting for the General and Special Revenue Funds
5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent
6: Proprietary Funds
7: Fiduciary (Trust) Funds, Interfund Transactions
8: Government-Wide Statements, Fixed Assets, Long-Term Debt
9: Accounting for Special-Purpose Entities, Including Public Colleges and Universities
10: Accounting for Private Not-For-Profit Organizations
11: College and University Accounting—Private Institutions
12: Accounting for Hospitals and Other Health Care Providers
13: Auditing, Tax-Exempt Organizations, and Evaluating Performance
Glossary: Governmental and Not-For-Profit Accounting Terminology

Product Description:

Book by Copley Paul

Su questa edizione

• Editore: McGraw-Hill Higher Education
• Data di pubblicazione: 2007
• ISBN 10: 0073379425
• ISBN 13: 9780073379425
• Rilegatura: Copertina flessibile
• Numero di pagine: 456