Essentials of Accounting for Governmental and Not-for-profit Organizations
Engstrom and Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations,7e is best suited for those professors whose objective is to provide more concise coverage than is available in larger texts as well as for those professors whose objective is to prepare accounting majors for the uniform CPA Examination, including state and local governmental accounting, accounting for not-for-profit organizations, governmental auditing, and taxation of exempt entities. This edition incorporates all of the FASB, GASB, and AICPA pronouncements passed since the last edition.. .
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State and Local Governmental Financial Reporting
Proposed Changes by the GASB
General Funds and Special Revenue Funds
29 other sections not shown
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accounting and financial Accounts Payable Accounts Receivable accrual accounting accrual basis agency funds AICPA amount appropriations asset class Assets Account Group budget capital lease Capital Projects Fund Cash Flows Certified Public Accountants Changes in Fund Chapter Combined Statement control account cost Debits Credits Debt Account Group Debt Service Fund December 31 depreciation ended December 31 ended June 30 Endowment enterprise fund Equity Transfers Expenses fair value FASB Financing Sources fiscal Fixed Assets Account Fund Balance-Reserved Fund Equity fund types GAAP GASB standards governmental funds governmental unit Illustration income internal service fund investments issued June 30 ledger liabilities Long-Term Debt Account not-for-profit organizations Operating Transfers payment permanently restricted property taxes proprietary funds recorded reporting entity restricted net assets Retained Earnings Single Audit special revenue funds Statement of Changes Statement of Revenues temporarily restricted Total trial balance Uncollectible unrestricted Village of Elizabeth Water Utility Fund