000			01927cam a2200277 a 4500
001			2011050911
003			local
005			20161228160103.0
008			111212s2013 nyu 000 0 eng
010			_a 2011050911
020			_a9780078025457 (alk. paper)
020			_a0078025451 (alk. paper)
040			_aDLC _beng _cDLC _dBTCTA _dCDX _dYDXCP
043			_an-us---
050	0	0	_aHJ9801 _bH39 2013
082	0	0	_a657/.83500973 _223
100	1		_aCopley, Paul A. _0(local)30270
245	1	0	_aEssentials of accounting for governmental and not-for-profit organizations / _cPaul A. Copley.
250			_a11th ed.
260			_aNew York, NY : _bMcGraw-Hill, _cc2013.
300			_a1 v. (various pagings) : _c24 cm.
505	0		_aIntroduction 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.
650		0	_aAdministrative agencies _zUnited States _xAccounting. _0(local)30271
650		0	_aNonprofit organizations _zUnited States _xAccounting. _0(local)30272
942			_2lcc _cBK
999			_c5812 _d5812