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

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 speci...

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Bibliographische Detailangaben
1. Verfasser:	Copley, Paul A. (VerfasserIn)
Format:	UnknownFormat
Sprache:	eng
Veröffentlicht:	New York, NY McGraw-Hill/Irwin 2013
Ausgabe:	11. ed
Schlagworte:	Finance, Public > United States > Administrative agencies > Nonprofit organizations > Accounting > Öffentlicher Haushalt > Rechnungswesen > Nonprofit-Bereich > USA
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Beschreibung
Zusammenfassung:	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.
Beschreibung:	getr. Zählung graph. Darst.
ISBN:	9780078025457 978-0-07-802545-7