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

Paul Copley (Autor)

Buch | Softcover

464 Seiten

2019 | 14th edition
McGraw-Hill Education (Verlag)
978-1-260-57017-5 (ISBN)

Artikel merken

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.

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.

Preface
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 the 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 Funds
Chapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt
Chapter 9: Advanced Topics for State and Local Governments
Chapter 10: Accounting for Private Not-for-Profit Organizations
Chapter 11: College and University Accounting
Chapter 12: Accounting for Hospitals and Other Health Care Providers
Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance
Chapter 14: Financial Reporting by the Federal Government
Glossary: Governmental and Not-for-Profit Accounting Terminology
Index

Erscheinungsdatum	21.10.2019
Zusatzinfo	17 Illustrations
Verlagsort	OH
Sprache	englisch
Gewicht	515 g
Themenwelt	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-260-57017-7 / 1260570177
ISBN-13	978-1-260-57017-5 / 9781260570175
Zustand	Neuware