01036nam a2200253Ia 450000500170000000800410001724500980005810000200015626000500017625000230022630000200024930000100026950000190027902000220029865000550032065000550037565000400043005000270047054600150049752002350051233600090074733700150075633800110077120260803094216.0251212s2017    xx            000 0 und d1 aEssentials of accounting for governmental and not-for-profit organizations /cPaul A. Copley.  aCopley, Paul A.  aNew York, NY :bMcGraw-Hill Education,c2017.  aThirteenth edition  axii, 416 pages:  c23 cm  aIncludes index  a978-1-260-08385-9  aAdministrative agencieszUnited StatesxAccounting  aNonprofit organizationszUnited StatesxAccounting  aAdministrative agenciesxAccounting  a657.83500973 C79e 2017  ain English  aThe main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The fund-basis statements are then used as input in the preparation of government-wide statements.  atext  aunmediated  avolume