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Judul essentials of accounting for governmental and not-for-profit organizations
Pengarang Paul A. Copley
EDISI ed.8
Penerbitan New York McGraw Hill 2007
Deskripsi Fisik xii,468p.;23 cm.23 cm.
ISBN 0-07-313096-6
Subjek administrative agency
accounting
nonprofit organizations
Abstrak Copley?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.
Catatan Indeks : p.459-468
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100 0 $a Paul A. Copley
245 0 0 $a essentials of accounting for governmental and not-for-profit organizations
250 $a ed.8
260 $a New York $b McGraw Hill $c 2007
300 $a xii,468p.;23 cm.$c 23 cm.
500 $a Indeks : p.459-468
520 $a Copley?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.
650 0 $a accounting
650 0 $a administrative agency
650 0 $a nonprofit organizations
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