Lee Yan Fong Library

Normal view MARC view ISBD view

Copley, Paul A.

Essentials of accounting for governmental and not-for-profit organizations / Paul A. Copley. - 11th ed. - New York, NY : McGraw-Hill, c2013. - 1 v. (various pagings) : 24 cm.

Introduction to accounting and financial reporting for governmental and not-for-profit organizations -- Overview of financial reporting for state and local governments -- Modified accrual accounting : including the role of fund balances and budgetary authority -- Accounting for the general and special revenue funds -- Accounting for other governmental fund types : capital projects, debt service, and permanent -- Proprietary funds -- Fiduciary (trust) funds -- Government-wide statements, capital assets, long-term debt -- Accounting for special-purpose entities, including public colleges and universities -- Accounting for private not-for-profit organizations -- College and university accounting-private institutions -- Accounting for hospitals and other health care providers -- Auditing, tax-exempt organizations, and evaluating performance -- Financial reporting by the federal government -- Appendix: illustrative example -- Glossary: governmental and not-for-profit accounting terminology -- Index.

ISBN: 9780078025457 (alk. paper) 0078025451 (alk. paper)

LCCN: 2011050911

Subjects--Topical Terms:
Administrative agencies--Accounting.--United States
Nonprofit organizations--Accounting.--United States

LC Class. No.: HJ9801 / H39 2013

Dewey Class. No.: 657/.83500973