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The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 15th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous

CHAPTER 1: Introduction to accounting and financial reporting for governmental and not-for-profit organizations 
CHAPTER 2: Overview of financial reporting for state and local governments 
CHAPTER 3: Modified accrual accounting: Including

About the Author

Paul A. Copley

Paul Copley, (PhD, CPA, CGFM) is the Journal of Accounting Education Professor and Commonwealth of Virginia Eminent Scholar at James Madison University.  He has been recognized as an Outstanding Educator by the Association of Government Accountants and received the Enduring Lifetime Achievement Award from the Government Nonprofit Section of the American Accounting Association.  A former Vice President of Finance of the American Accounting Association, he has served on the Comptroller General’s Advisory Council on Governmental Auditing Standards, the AACSB:  Accounting Accreditation Committee, and task forces addressing federal government reporting for both the AICPA and FASAB.

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