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Copley Essentials of Acctng 8e
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Essentials of Accounting for Governmental and Not-for-Profit Organizations, 8/e

Paul A. Copley, James Madison University
John H. Engstrom, Northern Illinois University

ISBN: 0073130966
Copyright year: 2007

Table of Contents



Preface

Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations
Chapter 2: Overview of Financial Reporting for State and Local Governments
Chapter 3: Budgetary Accounting for the General and Special Revenue Funds
Chapter 4: Accounting for the General and Special Revenue Funds
Chapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent
Chapter 6: Proprietary Funds
Chapter 7: Fiduciary (Trust) Funds, Interfund Transactions
Chapter 8: Government-Wide Statements, Fixed Assets, Long-Term Debt
Chapter 9: Accounting for Special-Purpose Entities, Including Public Colleges and Universities
Chapter 10: Accounting for Private Not-for-Profit Organizations
Chapter 11: College and University Accounting-Private Institutions
Chapter 12: Accounting for Hospitals and Other Health Care Providers
Chapter 13: Auditing, Tax Exempt Organizations, and Evaluating Performance

Appendix: Governmental and Not-for-Profit Accounting Terminology

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