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Essentials of Accounting for Governmental and Not-for-Profit Organizations [Paperback]

Paul Copley
1.0 out of 5 stars  See all reviews (6 customer reviews)

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Book Description

March 2 2010 007352705X 978-0073527055 10

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.

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.


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First Sentence
Governments differ from business organizations discussed in other accounting courses in that governments have no stockholders or other owners, they commonly render services with no expectation of earning net income, and they have the power to require taxpayers to support financial operations whether or not the taxpayers receive benefits in proportion to taxes paid. Read the first page
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Front Cover | Copyright | Table of Contents | Excerpt | Index
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1.0 out of 5 stars Think twice before buying this text! Jan. 27 2002
By A Customer
Format:Paperback
Astoundingly bad text. To say that this book is dry is a complement. The fact is that any introduction text should paraphrase and explain the more complicated issues involved. The authors do not do this. They borrow from the GASB standards word for word in order to fill out space in the text. See what you think of the following excerpt: "Accordingly, a distinctive characteristic of governmental accounting resulting from the need to demonstrate compliance with laws governing the sources of revenues available to governmental units and laws governing the utilization of those revenues is the formal reporting of the legally approved budget compared with actual results for the General Fund and all special revenue funds that have a legally adopted annual budget." Real nice for an intro book!
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By A Customer
Format:Paperback
WARNING! This book may cause drowsiness. Do not attempt to operate heavy machinery after reading this book.
It's too bad the author has absolutely no literary skills whatsoever. I'm no great author myself but you'd think by the time they got to the fifth edition all the errors would be gone and they would have improved upon the existing text. I guess the editors must have let this one slip through without actually reading what they were going to be publishing.
If you are unfortunate enough to have to buy this book then you will be dumber for having read it and may God have mercy on your soul.
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1.0 out of 5 stars Worst Text I ever had to read Oct. 28 2002
By A Customer
Format:Paperback
If it was possible to give this book a negetive star review I would. It has no organization, no structure, and makes no sense. It is by far the worst text I have ever had to read. Although the author is a professor, he must be a very bad one. He has no grasp on how students learn, and makes no attempt to link information together. He uses the same example throughout the entire text. As if in chapter 9, you rememeber what entry 14, is in chapter 3. A horrible book. It is easier to read the GASB statements than it is this book. DO NOT BUY IT!!
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