Copley’s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 10e 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 among 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.

科普利的《政府和非营利组织会计要点》10e最适合那些目标是提供比大型文本更简洁的内容的教授。本文的主要重点是编制外部财务报表，这是政府报告中的一项挑战。本版本中的方法与实践中使用的方法类似。具体而言，日常事件在基金层面使用基金财务报表的会计基础进行记录。政府活动采用修改后的权责发生制记账。然后，基金基础报表被用作编制政府范围报表的投入。政府范围内报表的编制在Excel工作表中显示。