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

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  • Edition: 12th
  • Format: Paperback
  • Copyright: 1/21/2014
  • Publisher: McGraw-Hill Education
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Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e 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.

Table of Contents

Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Organizations

Chatper 2: Overview of Financial Reporting for State and Local Governments

Chapter 3: Modified Accural 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 (Trust) Funds

Chapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt

Chapter 9: Accounting for Special-Purpose Entities, Including Public Colleges and Universities

Chapter 10: Accounting for Private Not-For-Profit Organizations

Chapter 11: College and University Accounting - Private Institutions

Chapter 12: Accounting for Hospitals and Other Health Care Providers

Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance

Chapter 14: Finacial Reporting by the Federal Government

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