"Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 13e is best suited for those … the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual …"Thank you for considering the thirteenth edition of Essentials of Accounting for Governmental and Not …

The government and not-for-profit environment -- Fund accounting -- Issues of budgeting and control -- Recognizing … revenues in governmental funds -- Recognizing expenditures in governmental funds -- Accounting for capital projects and debt …-for-profit organizations -- Federal government accounting …