ISE Essentials of Accounting for Governmental and Not-for-Profit Organizations

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 General’s Advisory Council on Governmental Auditing Standards, the AACSB:  Accounting Accreditation Committee, and task forces addressing federal government reporting for both the AICPA and FASAB.

• PrefaceChapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit OrganizationsChapter 2: Overview of Financial Reporting for State and Local GovernmentsChapter 3: Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary AuthorityChapter 4: Accounting for the General and Special Revenue FundsChapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and PermanentChapter 6: Proprietary FundsChapter 7: Fiduciary FundsChapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt Chapter 9: Advanced Topics for State and Local GovernmentsChapter 10: Accounting for Private Not-for-Profit OrganizationsChapter 11: College and University AccountingChapter 12: Accounting for Hospitals and Other Health Care ProvidersChapter 13: Auditing, Tax-Exempt Organizations, and Evaluating PerformanceChapter 14: Financial Reporting by the Federal GovernmentGlossary: Governmental and Not-for-Profit Accounting TerminologyIndex