Essentials of Accounting for Governmental and Not-for-Profit Organizations
Engstrom, John, Copley, Paul A.
Language: English
Published by McGraw-Hill Higher Education, 2009
- Softcover
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- Title
- Essentials of Accounting for Governmental and Not-for-Profit Organizations
- Author
- Engstrom, John, Copley, Paul A.
- Publisher
- McGraw-Hill Higher Education
- Publication year
- 2009
- Condition
- Good
- Binding
- Soft cover
- Language
- English
- ISBN 10
- 007352705X
- ISBN 13
- 9780073527055
- Edition
- 10th Edition.
- Item weight
- 1.318 pounds
- Dimensions
- N/A
Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10e 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 among 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.
"Synopsis" may belong to another edition of this title.
From the Publisher
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 the title" may belong to another edition of this title.
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