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Synopsis
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.
"synopsis" may belong to another edition of this title.
From the Publisher
At less than 400 pages, this paperback is one of the most concise books in the market
This text allos coverage of the basics of Governmental and Not-for-Profit Accounting without confusing students with needless details.
The shortness of the text frees up time for instructors to supplement their course with papers or other customized material.
This text still provides a much more comprehensive coverage of accounting and financial reporting standards for governmental and not-for-profit organizations than is available in an advanced accounting text.
This book is great to package with Advanced Accounting texts.
Changes in the nonprofit area are incorporated to provide the most current information. Chapter 9, "Accounting for the Federal Government," is an entirely new chapter. References are made to the proposed new GASB reporting model and nonexchange transactions material that will take effect in June of 2000. This material is included in pages at the end of the chapters on government and public colleges. More information about the healthcare environment in Chapter 11. GASB Statement 31 and FASB Statement 124 on Investments are included.
Includes coverage of taxation of exempt organizations, which no other book has covered.
Information that is less current has been eliminated. Chapter 6 of the fourth edition, "The Account Groups Review of Governmental Funds," is obsolete and has been eliminated. Anything to do with plant acquisition adjustment in the chapter on proprietary funds has been removed.
"About this title" may belong to another edition of this title.
- PublisherMcGraw-Hill Higher Education
- Publication date2007
- ISBN 10 0073379425
- ISBN 13 9780073379425
- BindingPaperback
- Number of pages456
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