Friday, September 6, 2013

Essentials of Accounting for Governmental and Not-for-Profit Organizations, 11th Edition, Paul Copley




Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 11e 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 for 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. The preparation of government-wide statements is presented in an Excel worksheet.

This approach has two advantages: (1) it is the approach most commonly applied in practice, and (2) it is an approach familiar to students who have studied the process of consolidation in their advanced accounting classes.

State and local government reporting is illustrated using an ongoing example integrated throughout Chapters 3 through 8 and 13. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.

I appreciated that the chapters were short. The examples were helpful. We had to do the continuous problems through the chapters and I feel it helped me understand the concepts and gain an understanding of the overall picture.

The book came quickly and was in great condition. I actually had to return the book, and the process was very easy and they helped me make sure it worked out. Would buy from them again.

Product Details :
  • Paperback: 480 pages
  • Publisher: McGraw-Hill/Irwin; 11 edition (January 31, 2012)
  • Language: English
  • ISBN-10: 0078025451
  • ISBN-13: 978-0078025457
  • Product Dimensions: 0.8 x 6.3 x 8.7 inches

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2 comments:

  1. Good to see that this book is designed specially for the beginners.The book covers all the basic details of accounting.

    Thanks
    Sanola Jerry

    Accounting Software

    ReplyDelete
  2. please if you could send this e book Essentials of Accounting for Governmental and Not-for-Profit Organizations, 11th Edition, Paul Copley to my email mbaez7726@gmail.com I will be very grateful. Please!!

    ReplyDelete