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Essentials of Accounting for Governmental and
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Not-for-Profit Organizations 15 edition Paul Copley
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Chapters 1-14 Covered
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1
,TABLE OF CONTENT
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CHAPTERf1:fIntroductionftofaccountingfandffinancialfreportingfforfgovernmentalfandfnot-for-profitforganizationsf
CHAPTERf2:fOverviewfofffinancialfreportingfforfstatefandflocalfgovernmentsf
CHAPTERf3:fModifiedfaccrualfaccounting:fIncludingfthefrolefofffundfbalancesfandfbudgetaryfauthorityf
CHAPTERf4:fAccountingfforfthefgeneralfandfspecialfrevenueffundsf
CHAPTERf5:fAccountingfforfotherfgovernmentalffundftypes:fcapitalfprojects,fdebtfservice,fandfpermanentf
CHAPTERf6:fProprietaryfFundsf
CHAPTERf7:fFiduciaryfFundsf
CHAPTERf8:fGovernment-widefstatements,fcapitalfassets,flong-termfdebtf
CHAPTERf9:fAdvancedftopicsfforfstatefandflocalfgovernmentsf
CHAPTERf10:fAccountingfforfprivatefnot-for-profitforganizationsf
CHAPTERf11:fCollegefandfuniversityfaccountingf
CHAPTERf12:fAccountingfforfhospitalsfandfotherfhealthfcarefprovidersf
CHAPTERf13:fAuditing,ftax-exemptforganizations,fandfevaluatingfperformanceff
CHAPTERf14:fFinancialfreportingfbyftheffederalfgovernmentf
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,Chap 01 15e Copley
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Answers Included
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1) ThefGovernmentalfAccountingfStandardsfBoardfsetsffinancialfreportingfstandardsfforfallfun
itsfoffgovernment:ffederal,fstate,fandflocal.
⊚f true
⊚f false
2) Fundfaccountingfexistsfprimarilyftofprovidefassurancefthatfresourcesfarefusedfaccordingftofleg
alforfdonorfrestrictions.
⊚f true
⊚f false
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, 3) ThefFinancialfAccountingfStandardsfBoardfsetsffinancialfreportingfstandardsfforfprofit-
fseekingfbusinessesfandfnongovernmental,fnot-for-profitforganizations.
⊚f true
⊚f false
4) FASAB,fGASB,fandfFASBfstandardsfarefsetfforthfprimarilyfinfdocumentsfcalledfstatements.
⊚f true
⊚f false
5) FASAB,fGASB,fandfFASBfreportingfstandardsfarefsetfforthfprimarilyfinfdocumentsfcalledfco
nceptfstatements.
⊚f true
⊚f false
6) ThefFASABfwasfestablishedftofrecommendfaccountingfandffinancialfreportingfstandardsfforfthe
ffederalfgovernment.
⊚f true
⊚f false
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