Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 14th edition, continues its emphasis on the challenging task of preparing external financial statements for governmental reporting. Aligned with prior editions, this new version is ideal for instructors seeking concise coverage mirroring practical approaches. It details the recording of day-to-day events at the fund level using fund financial statement accounting, while governmental activities are recorded using the modified accrual basis. Fund-based statements serve as input for government-wide statement preparation, demonstrated through an Excel worksheet.