00000cam a2200000 i 4500 UP-99796217613075935 Buklod 20230222103348.0 m |o d | ta 230222s2018 nyuad fr 001 0 eng d 9781260083859 (pbk.) (iLib)UPD-00409864674 Pu-29582 PhP3,150.00 DLC DCPA rda eng HJ 9801 H39 2018 Copley, Paul A. author Essentials of accounting for governmental and not-for-profit organizations Paul A. Copley. Thirteenth edition. New York McGraw-Hill Education [2018] xii, 416 pages 23 cm text rdacontent unmediated rdamedia volume rdacarrier Includes index. Revised edition of the author's Essentials of accounting for governmental and not-for-profit organizations, [2015]. Introduction to accounting and financial reporting for governmental and not-for-profit organizations. -- Overview of financial reporting for state and local governments. -- Modified accrual accounting: including the role of fund balances and budgetary authority. Accounting for the general and special revenue funds. -- Accounting for other governmental fund types: capital projects, debt service, am permanent. -- Proprietary funds. -- Fiduciary (trust) funds. -- Government-wide statements, capital assets, long-term debt. -- Advanced topics for state and local governments. -- Accounting for private not-for-profit organizations. -- College and university accounting. -- Accounting for hospitals and other health care providers. -- Auditing tax-exempt organizations, and evaluating performance. -- Financial reporting by the federal government. -- Glossary: governmental and not-for-profit terminology. Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 13e 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 for 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. NEW for the 13th edition is McGraw-Hill Connect, a digital teaching and learning environment that saves students and instructors time while improving performance over a variety of critical outcomes. Administrative agencies Accounting. United States. Nonprofit organizations Accounting. United States. Book FO UPD DCPA HJ 9801 H39 2018 Book