The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 15th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 15th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach 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.
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: Modified accrual accounting: Including the role of fund balances
and budgetary authority
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 Funds
CHAPTER 8: Government-wide statements, capital assets, long-term debt
CHAPTER 9: Advanced topics for state and local governments
CHAPTER 10: Accounting for private not-for-profit organizations
CHAPTER 11: College and university accounting
CHAPTER 12: Accounting for hospitals and other health care providers
CHAPTER 13: Auditing, tax-exempt organizations, and evaluating performance
CHAPTER 14: Financial reporting by the federal government
Paul Copley, (PhD, CPA, CGFM) is the Journal of Accounting Education Professor and Commonwealth of Virginia Eminent Scholar at James Madison University. He has been recognized as an Outstanding Educator by the Association of Government Accountants and received the Enduring Lifetime Achievement Award from the Government Nonprofit Section of the American Accounting Association. A former Vice President of Finance of the American Accounting Association, he has served on the Comptroller Generals Advisory Council on Governmental Auditing Standards, the AACSB: Accounting Accreditation Committee, and task forces addressing federal government reporting for both the AICPA and FASAB.
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