Essentials of accounting for governmental and not-for-profit organizations
Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10/e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. There is more comprehensive coverage of accounting for governmental and not-f...
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| Format: | Book |
| Language: | English |
| Published: |
New York :
McGraw-Hill/Irwin ,
c2011
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| Edition: | 10th ed. |
| Subjects: | |
| Online Access: | Table of contents only |
Table of Contents:
- 1. Introduction to accounting and financial reporting for governmental and not-for-profit organizations
- 2. Overview of financial reporting for state and local governments
- 3. Modified accrual accounting: including the role of fund balances and budgetary authority
- 4. Accounting for the general and special revenue funds
- 5. Accounting for other governmental fund types: capital projects, debt service, and permanent
- 6. Proprietary funds
- 7. Fiduciary (trust) funds
- 8. Government-wide statements, fixed assets, long-term debt
- 9. Accounting for special-purpose entities, including public colleges and universities
- 10. Accounting for private not-for profit organizations
- 11. College and university accounting-private institutions
- 12. Accounting for hospitals and other health care providers
- 13. Auditing, tax-exempt organization, and evaluating performance 14. Financial reporting by the federal government