Essentials of Accounting for Govemental and Not-for-Profit Organizations
by Paul A. Copley
Paperback: 480 pages
Publisher: McGraw-Hill Higher Education; 10 edition (1 April 2010)
Language: English
ISBN-10: 007352705X
ISBN-13: 9780073527055
Copley’s Essentials of Accounting for Govemental 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 exteal financial statements which is a challenge among govemental 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. Govemental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of govement-wide statements.
The preparation of govement-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 govement 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 p
未经允许不得转载：Wow! eBook » Essentials of Accounting for Govemental and Not-for-Profit Organizations 10th Edition