01341     2200229   4500001002100000005001500021008004100036020001800077035001900095082000800114084001400122100001900136245007900155250000900234260003200243300002900275500002300304520071500327650002601042650001501068650002801083INLIS00000000000047120200508201005200508|||||||||   |   |||   |||| ||       a0-07-313096-6  0010-05200004710 a657  a657/COP/E0 aPaul A. Copley00aessentials of accounting for governmental and not-for-profit organizations  aed.8  aNew YorkbMcGraw Hillc2007  axii,468p.;23 cm.c23 cm.  aIndeks : p.459-468  aCopley?s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10e 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 among 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. 0aadministrative agency 0aaccounting 0anonprofit organizations