Table Of Content1. INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONS 2. OVERVIEW OF FINANCIAL REPORTING FOR STATE AND LOCAL GOVERNMENTS 3. MODIFIED ACCRUAL ACCOUNTING: INCLUDING THE ROLE OF FUND BALANCES AND BUDGETARY AUTHORITY 4. ACCOUNTING FOR THE GENERAL AND SPECIAL REVENUE FUNDS 5. ACCOUNTING FOR OTHER GOVERNMENTAL FUND TYPES: CAPITAL PROJECTS, DEBT SERVICE, AND PERMANENT 6. PROPRIETARY FUNDS 7. FIDUCIARY (TRUST) FUNDS 8. GOVERNMENT-WIDE STATEMENTS, CAPITAL ASSETS, LONG-TERM DEBT 9. ADVANCED TOPICS FOR STATE AND LOCAL GOVERNMENTS 10. ACCOUNTING FOR PRIVATE NOT-FOR-PROFIT ORGANIZATIONS 11. COLLEGE AND UNIVERSITY ACCOUNTING 12. ACCOUNTING FOR HOSPITALS AND OTHER HEALTH CARE PROVIDERS 13. AUDITING, TAX-EXEMPT ORGANIZATIONS, AND EVALUATING PERFORMANCE 14. FINANCIAL REPORTING BY THE FEDERAL GOVERNMENT
SynopsisCopley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 13e 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 for 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. NEW for the 13th edition is McGraw-Hill Connect, a digital teaching and learning environment that saves students and instructors time while improving performance over a variety of critical outcomes., Because Learning Changes Everything... With Connect for Copley, Essentials of Accounting for Governmental and Not-for-Profit Organizations, 13th edition, you receive the most proven study tools as well as an adaptive eBook. What Kind of Study Tools? SmartBook®. Proven to help you improve grades and study more efficiently, SmartBook contains the same content as the print book, but actively tailors that content to the needs of the individual. SmartBook's adaptive technology provides precise, personalized instruction on what you should do next, guiding you to master and remember key concepts, targeting gaps in knowledge and offering customized feedback, and driving you toward comprehension and retention of the subject matter. Connect gives you a complete digital solution that allows you to access your course materials from any computer, anytime. Try Out Connect Using Our Courtesy Access Feature! How? Just ask your instructor for the section's Connect course URL. At the course home page, click the "Register Now" button, type in your email address, and click "Courtesy Access." It's that simple to begin using Connect today! It's that simple to begin using Connect today! Book jacket.