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

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.

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