Essentials of Accounting for Governmental and
s2 s2 s2 s2 s2
Not-for-Profit Organizations 15 edition Paul Copley
s2 s2 s2 s2 s2
Chapters 1-14 Covered
s2 s2
1
,TABLEs2OFs2CONTENT
CHAPTERs21:s2Introductions2tos2accountings2ands2financials2reportings2fors2governmentals2ands2not-for-
profits2organizationss2
CHAPTERs22:s2Overviews2ofs2financials2reportings2fors2states2ands2locals2governmentss2
CHAPTERs23:s2Modifieds2accruals2accounting:s2Includings2thes2roles2ofs2funds2balancess2ands2budgetarys2authoritys2
CHAPTERs24:s2Accountings2fors2thes2generals2ands2specials2revenues2fundss2
CHAPTERs25:s2Accountings2fors2others2governmentals2funds2types:s2capitals2projects,s2debts2service,s2ands2permane
nts2
CHAPTERs26:s2Proprietarys2Fundss2
CHAPTERs27:s2Fiduciarys2Fundss2
CHAPTERs28:s2Government-wides2statements,s2capitals2assets,s2long-terms2debts2
CHAPTERs29:s2Advanceds2topicss2fors2states2ands2locals2governmentss2
CHAPTERs210:s2Accountings2fors2privates2not-for-profits2organizationss2
CHAPTERs211:s2Colleges2ands2universitys2accountings2
CHAPTERs212:s2Accountings2fors2hospitalss2ands2others2healths2cares2providerss2
CHAPTERs213:s2Auditing,s2tax-exempts2organizations,s2ands2evaluatings2performances2s2
CHAPTERs214:s2Financials2reportings2bys2thes2federals2governments2
2
,Chaps201s215es2Cople Answerss2Included
y
1) Thes2Governmentals2Accountings2Standardss2Boards2setss2financials2reportings2standardss2fo
rs2alls2unitss2ofs2government:s2federal,s2state,s2ands2local.
⊚s 2 true
⊚s 2 false
2) Funds2accountings2existss2primarilys2tos2provides2assurances2thats2resourcess2ares2useds2accordi
ngs2tos2legals2ors2donors2restrictions.
3
, ⊚s 2 true
⊚s 2 false
3) Thes2Financials2Accountings2Standardss2Boards2setss2financials2reportings2standardss2fors2pr
ofit-s2seekings2businessess2ands2nongovernmental,s2not-for-profits2organizations.
⊚s 2 true
⊚s 2 false
4) FASAB,s2GASB,s2ands2FASBs2standardss2ares2sets2forths2primarilys2ins2documentss2calleds2statements.
⊚s 2 true
⊚s 2 false
5) FASAB,s2GASB,s2ands2FASBs2reportings2standardss2ares2sets2forths2primarilys2ins2documentss2
calleds2concepts2statements.
⊚s 2 true
⊚s 2 false
6) Thes2FASABs2wass2establisheds2tos2recommends2accountings2ands2financials2reportings2standard
ss2fors2thes2federals2government.
⊚s 2 true
⊚s 2 false
4