**Intact Gift Giving Condition book**
The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 13e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. 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.