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Copley

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

Medium: Buch
ISBN: 978-1-265-16769-1
Verlag: McGraw-Hill Education Ltd
Erscheinungstermin: 31.12.2023
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The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 15th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 15th 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.


Produkteigenschaften


  • Artikelnummer: 9781265167691
  • Medium: Buch
  • ISBN: 978-1-265-16769-1
  • Verlag: McGraw-Hill Education Ltd
  • Erscheinungstermin: 31.12.2023
  • Sprache(n): Englisch
  • Auflage: 15. Auflage 2023
  • Produktform: Kartoniert
  • Gewicht: 664 g
  • Seiten: 432
  • Format (B x H x T): 160 x 231 x 22 mm
  • Ausgabetyp: Kein, Unbekannt
Autoren/Hrsg.

Autoren

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.

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