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

Leslie Breitner, Robert Anthony, Paul Copley, Paul Copley

ISBN 10: 1260570177 / ISBN 13: 9781260570175

Editore: McGraw-Hill Education, 2019

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Codice articolo 3755|9781260570175

Dati bibliografici

• Titolo: Essentials of Accounting for Governmental and Not-for-Profit Organizations
• Editore: McGraw-Hill Education
• Data di pubblicazione: 2019
• Lingua: Inglese
• ISBN 10: 1260570177
• ISBN 13: 9781260570175
• Rilegatura: Brossura
• Condizione: Acceptable

Descrizione articolo

Riassunto

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.

Informazioni sull?autore

Paul Copley, (PhD, CPA, CGFM) is the Journal of Accounting Education Professor and Commonwealth of Virginia Eminent Scholar at James Madison University.  He has been recognized as an Outstanding Educator by the Association of Government Accountants and received the Enduring Lifetime Achievement Award from the Government Nonprofit Section of the American Accounting Association.  A former Vice President of Finance of the American Accounting Association, he has served on the Comptroller General’s Advisory Council on Governmental Auditing Standards, the AACSB:  Accounting Accreditation Committee, and task forces addressing federal government reporting for both the AICPA and FASAB.