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020			_a9781260570175
040			_aDLC _cAE-UQU _dDLC
050	0	0	_aHJ9801 _b.H39 2013
082	0	0	_a657.8
100	1		_aCopley, Paul A.
245	1	0	_aEssentials of accounting for governmental and not-for-profit organizations / _cPaul A. Copley.
250			_a114th ed.
260			_aNew York, NY : _bMcGraw-Hill, _c2019.
300			_a406 1 v. (various pagings) : _c24 cm.
505	0		_aIntroduction 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.
650		0	_aAccounting for Governmental
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c8108 _d8108