By Paul Copley

ISBN-10: 007352705X

ISBN-13: 9780073527055

Copley’s necessities of Accounting for Governmental and Not-for-Profit firms, 10e is most fitted for these professors whose target is to supply extra concise assurance than what's to be had in better texts. the focus of this article is at the practise of exterior monetary statements that is a problem between governmental reporting. The process during this variation is identical to that utilized in perform. in particular, day after day occasions are recorded on the fund point utilizing the root of accounting for fund monetary statements. Governmental actions are recorded utilizing the converted accrual foundation. The fund-basis statements are then used as enter within the coaching of government-wide statements. The instruction of government-wide statements is gifted in an Excel worksheet. This method has benefits: (1) it's the procedure most typically utilized in perform, and (2) it's an technique regularly occurring to scholars who've studied the method of consolidation of their complicated accounting periods. kingdom and native executive reporting is illustrated utilizing an ongoing instance built-in all through Chapters three via eight and thirteen. This version comprises the entire FASB, GASB, GAO and AICPA pronouncements handed because the final version.

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Additional resources for Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10th Edition

Example text

3. An analysis of the government’s overall financial position and results of operations to assist users in assessing whether financial position has improved or deteriorated as a result of the year’s operations. 4. An analysis of balances and transactions of individual funds. 5. An analysis of significant variations between original and final budget amounts and between final budget amounts and actual results for the General Fund. 6. A description of significant capital asset and long-term debt activity during the year.

Similarly, long-term debt is presented in the governmental activities column of the government-wide Statement of Activities, but is not presented for governmental funds in the fund basis balance sheet. The difference between assets and liabilities is called net assets and is reported in three categories. Invested in capital assets, net of related debt is computed by taking the capital assets, less accumulated depreciation, and deducting outstanding debt that is related to the financing of capital assets.

Other governmental funds are considered major when both of the following conditions exist: 1. total assets, liabilities, revenues, or expenditures of that individual governmental fund constitute 10 percent of the total for the governmental funds category, and 2. total assets, liabilities, revenues, or expenditures of that individual governmental fund are 5 percent of the total of the governmental and enterprise categories, combined. Similar tests are applied to determine major enterprise funds.

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Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10th Edition by Paul Copley

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