00000nam 2200000 4500 INLIS000000000000471 20200508201005 200508||||||||| | ||| |||| || 0-07-313096-6 010-0520000471 657 657/COP/E Paul A. Copley essentials of accounting for governmental and not-for-profit organizations ed.8 New York McGraw Hill 2007 xii,468p.;23 cm. 23 cm. Indeks : p.459-468 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. administrative agency accounting nonprofit organizations