Description

Book Synopsis
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.

Essentials of Accounting for Governmental and

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    A Paperback / softback by Paul Copley

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      Book details

      Published 28 November 2023
      ISBN-13 9781265167691
      978-1265167691
      ISBN-10 1265167699

      Description

      Book Synopsis
      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.

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