TY  - BOOK
AU  - Copley,Paul A.
TI  - Essentials of accounting for governmental and not-for-profit organizations
SN  - 9781260570175
AV  - HJ9801 .H39 2013
U1  - 657.8 
PY  - 2019///
CY  - New York, NY
PB  - McGraw-Hill
KW  - Accounting for Governmental
N1  - 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
ER  -