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

Copley, Paul

 
9780073527055: Essentials of Accounting for Governmental and Not-for-Profit Organizations
Brossura
ISBN 10: 007352705X ISBN 13: 9780073527055
Casa editrice: McGraw-Hill Education, 2010

Sinossi

Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge among governmental reporting. The approach in this edition is 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. This approach has two advantages: (1) it is the approach most commonly applied in practice, and (2) it is an approach familiar to students who have studied the process of consolidation in their advanced accounting classes. State and local government reporting is illustrated using an ongoing example integrated throughout Chapters 3 through 8 and 13.

This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.

Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.

Contenuti

Chapter 1:Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations

Chapter 2:Overview of Financial Reporting for State and Local Governments

Chapter 3:Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority

Chapter 4:Accounting for General and Special Revenue Funds

Chapter 5:Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent

Chapter 6:Proprietary Funds

Chapter 7:Fiduciary (Trust) Funds

Chapter 8:Government-Wide Statements, Fixed Assets, Long-Term Debt

Chapter 9:Accounting for Special-Purpose Entities, Including Public Colleges and Universities

Chapter 10:Accounting for Private Not-for-Profit Organizations

Chapter 11: College and University Accounting—Private Institutions

Chapter 12:Accounting for Hospitals and Other Health-Care Providers

Chapter 13:Auditing, Tax Exempt Entities, and Evaluating Performance

Chapter 14: Financial Reporting by the Federal Government

Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.

Editore
McGraw-Hill Education
Data di pubblicazione
2010
Lingua
Inglese
ISBN 10 
007352705X
ISBN 13 
9780073527055
Rilegatura
Copertina flessibile
Numero di pagine
439
Contatto del produttore
non disponibile
Persona responsabile
Ufficio Anagrafiche Messaggerie
0039 0245774342
ufficio.anagrafiche@meli.it

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Assago Milano
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Italia

Altre edizioni note dello stesso titolo

9780078025457: Essentials of Accounting for Governmental and Not-for-Profit Organizations

Edizione in evidenza

ISBN 10:  0078025451 ISBN 13:  9780078025457
Casa editrice: McGraw-Hill Education, 2012
Brossura