Copley'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.
- ISBN13 9781260083859
- Publish Date 16 February 2017 (first published 16 April 2003)
- Publish Status Out of Print
- Out of Print 16 December 2021
- Publish Country US
- Imprint McGraw-Hill Education
- Edition 13th edition
- Format Paperback
- Language English