Essentials of accounting for governmental and not-for-profit organizations
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書誌事項
Essentials of accounting for governmental and not-for-profit organizations
McGraw-Hill Irwin, c2013
11th ed
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注記
Includes index
内容説明・目次
内容説明
Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 11e 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. 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 government 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 passed since the last edition.
目次
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 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: Financial Reporting by the Federal GovernmentGlossary: Governmental and Non-for-Profit Accounting Terminology
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