The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 15th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 15th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach 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…mehr
The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 15th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 15th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach 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.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Paul Copley, (PhD, CPA, CGFM) is the Journal of Accounting Education Professor and Commonwealth of Virginia Eminent Scholar at James Madison University. He has been recognized as an Outstanding Educator by the Association of Government Accountants and received the Enduring Lifetime Achievement Award from the Government Nonprofit Section of the American Accounting Association. A former Vice President of Finance of the American Accounting Association, he has served on the Comptroller General's Advisory Council on Governmental Auditing Standards, the AACSB: Accounting Accreditation Committee, and task forces addressing federal government reporting for both the AICPA and FASAB.
Inhaltsangabe
CHAPTER 1: Introduction to accounting and financial reporting for governmental and not-for-profit organizations CHAPTER 2: Overview of financial reporting for state and local governments CHAPTER 3: Modified accrual accounting: Including the role of fund balances and budgetary authority CHAPTER 4: Accounting for the general and special revenue funds CHAPTER 5: Accounting for other governmental fund types: capital projects, debt service, and permanent CHAPTER 6: Proprietary Funds CHAPTER 7: Fiduciary Funds CHAPTER 8: Government-wide statements, capital assets, long-term debt CHAPTER 9: Advanced topics for state and local governments CHAPTER 10: Accounting for private not-for-profit organizations CHAPTER 11: College and university accounting CHAPTER 12: Accounting for hospitals and other health care providers CHAPTER 13: Auditing, tax-exempt organizations, and evaluating performance CHAPTER 14: Financial reporting by the federal government
CHAPTER 1: Introduction to accounting and financial reporting for governmental and not-for-profit organizations CHAPTER 2: Overview of financial reporting for state and local governments CHAPTER 3: Modified accrual accounting: Including the role of fund balances and budgetary authority CHAPTER 4: Accounting for the general and special revenue funds CHAPTER 5: Accounting for other governmental fund types: capital projects, debt service, and permanent CHAPTER 6: Proprietary Funds CHAPTER 7: Fiduciary Funds CHAPTER 8: Government-wide statements, capital assets, long-term debt CHAPTER 9: Advanced topics for state and local governments CHAPTER 10: Accounting for private not-for-profit organizations CHAPTER 11: College and university accounting CHAPTER 12: Accounting for hospitals and other health care providers CHAPTER 13: Auditing, tax-exempt organizations, and evaluating performance CHAPTER 14: Financial reporting by the federal government
Es gelten unsere Allgemeinen Geschäftsbedingungen: www.buecher.de/agb
Impressum
www.buecher.de ist ein Internetauftritt der buecher.de internetstores GmbH
Geschäftsführung: Monica Sawhney | Roland Kölbl | Günter Hilger
Sitz der Gesellschaft: Batheyer Straße 115 - 117, 58099 Hagen
Postanschrift: Bürgermeister-Wegele-Str. 12, 86167 Augsburg
Amtsgericht Hagen HRB 13257
Steuernummer: 321/5800/1497
USt-IdNr: DE450055826