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

Copley, Paul

Brossura

ISBN 10: 007352705X ISBN 13: 9780073527055

Casa editrice: McGraw-Hill Education, 2010

Riassunto

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.

Su questo libro

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

Dettagli dell?edizione

• Editore: McGraw-Hill Education
• Data di pubblicazione: 2010
• ISBN 10: 007352705X
• ISBN 13: 9780073527055
• Rilegatura: Copertina flessibile
• Lingua: Inglese
• Numero di pagine: 439
• Contatto del produttore: non disponibile