01388     2200229   4500001002100000005001500021008004100036020001800077035001900095041000800114082000800122084001400130100003800144245008000182250001200262260003200274300003000306500004500336500002300381520073900404650001501143INLIS00000000000788320200508204139200508|||||||||   |   |||   |||| ||eng||  a9780073130965  0010-0520007883  aeng0 a657  a657/ENG/E0 aPaul A. Copley ; Jhon H. Engstrom00aEssentials of Accounting: for Governmental and Not-for-Profit Organizations  a8th ed.  aNew YorkbMcGraw Hillc2007  axii468p.b:illus.;c23cm.  aThis book is printed on acid-free paper.  aIndeks : p.459-468  aEssentials of Accounting for Governmental and Not-for-Profit Organizations is the ideal solution for cincise, up-to-date coverage of governmental and non profit accounting that also provides instructors with the flexibility to teach the material the way they want. The 8th ed. includes all FASB, GASB and AICPA pronouncements issued since the publication of the last edition. New topics covered include the AICPA Audit Guidelines for healthcare organizations; accounting for post-employment benefits other than pansions (GASB 45); and net assets restricted by enabling legislation (GASB 46). End-of-chapter exercises direct students to find information on the internet, including financial statements for not-for-profit organizations. 0aAccounting