Essentials of accounting for governmental and not-for-profit organizations /

Main Author: Copley, Paul A.
Format: Book
Language:English
Published: New York, NY : McGraw-Hill, c2013
Edition:11th ed.
Subjects:
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082 0 4 |2 23  |a 657.83500973  
100 1 |a Copley, Paul A. 
245 1 0 |a Essentials of accounting for governmental and not-for-profit organizations /   |c Paul A. Copley 
250 |a 11th ed. 
260 |a New York, NY :   |b McGraw-Hill,   |c c2013 
300 |a 1 v. (various p.) :   |c 24 cm 
500 |a Includes index 
505 0 |a 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 
650 0 |a Administrative agencies   |x Accounting  |z United States  
650 0 |a Nonprofit organizations   |x Accounting  |z United States  
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