Copley s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet.
据美国艾迪生-韦斯利出版公司1992年版译出
“十五”国家重点图书出版规划项目
本书对包括军队、联邦调查局、禁毒署、中央情报局、航空航天局、森林管理局、社会保障管理局、公立学校和监狱等美国公共管理机构进行了研究 ...
Kenneth J. Cooper and Walter Pincus, "Disclosure Urged in Overdraft Case; House Probers Fault 24 Lawmakers," Washington Post, March 6, 1992, p. Al. Members were not charged for the overdrafts, nor were they charged interest on the money ...
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Without accepting this history and argument in every detail , we take note of the present state of economic dependency of most post - colonial countries as a stark reality and believe that colonial rule was a major if not the sole ...
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Organized by level of government, from Congress and the federal government, to state, and finally local government, this directory lists the names, titles, addresses, and telephone numbers of information sources...
'Ideas', 'interests' and New Institutionalisms: Insights from the Study of European Intergration [i.e. Integration]
For some , Weber's typology is apolitical , presenting the formal structure of bureaucracy as a mechanistic set of arrangements ( see Albrow 1970 ) . Other writers have argued Weber's typology is anachronistic and that bureaucratic ...