Essentials of Accounting for Governmental and Not-for-Profit Organizations
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Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 9e 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-for-profit organizations than what is available in an advanced text but concise enough to be used effectively in a semester, quarter, or even a half term course focusing on just these areas. The main focus of this text is on the preparation of external financial statements which is a challenge among governmental reporting. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.
Ch. 1Introduction to accounting and financial reporting for governmental and not-for-profit organizations1Ch. 2Overview of financial reporting for state and local governments25Ch. 3Budgetary accounting for the general and special revenue funds68Ch. 4Accounting for the general and special revenue funds94Ch. 5Accounting for other governmental fund types : capital projects, debt service, and permanent132Ch. 6Proprietary funds165Ch. 7Fiduciary (trust) funds, interfund transactions202Ch. 8Government-wide statements, fixed assets, long-term debt237Ch. 9Accounting for special-purpose entities, including public colleges and universities276Ch. 10Accounting for private not-for-profit organizations310Ch. 11College and university accounting - private institutions344Ch. 12Accounting for hospitals and other health care providers372Ch. 13Auditing, tax-exempt organizations, and evaluating performance399Glossary : governmental and not-for-profit accounting terminology436
