TY - BOOK AU - Copley, Paul A. TI - Essentials of accounting for governmental and not-for-profit organizations SN - 978-1-260-08385-9 AV - 657.83500973 C79e 2017 PY - 2017/// CY - New York, NY PB - McGraw-Hill Education KW - Administrative agencies KW - United States KW - Accounting KW - Nonprofit organizations N1 - Includes index N2 - The 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 ER -