Essentials of Accounting for Governmental and Not-for-Profit Organizations 11th Edition PDF Download Ebook. Paul Copley provides 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 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.
The focus of the text is on the preparation of external financial statements. The coverage is effective in preparing candidates for the CPA examination. Additionally, the text contains a discussion of the GASB Codification of Financial Reporting Standards. References are made throughout the text to specific segments of the Codification.
This approach has two advantages. It is the approach most commonly applied in practice, and an approach familiar to students who have studied the process of consolidation in their advanced accounting classes. State and local government reporting is illustrated using an ongoing example integrated throughout Chapters 3 through 8 and 13. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.
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