Freeman, Robert J.
Governmental and nonprofit accounting : theory and practice / Robert J. Freeman & 4 others - Revised. ninth edition - Boston : Prentice Hall, c2011. - xxix, 849 pages ; 29 cm.
Includes bibliographical references and index.
Contents: Chapter 1. Governmental and nonprofit accounting -- Chapter 2. State and local government accounting and financial reporting model: the foundation -- Chapter 3. The general fund and special revenue funds -- Chapter 4. Budgeting, budgetary accounting, and budgetary reporting -- Chapter 5. Revenue accounting-governmental funds -- Chapter 6. Expenditure accounting-governmental funds -- Chapter 7. Capital projects funds -- Chapter 8. Debt service funds -- Chapter 9. General capital assets; general long-term liabilities; permanent funds -- Chapter 10. Enterprise funds -- Chapter 11. Internal service funds -- Chapter 12. Trust and agency (fiduciary) funds: summary of interfund-GCA-GLTL accounting -- Chapter 13. Financial reporting: the basic financial statements and required supplementary information -- Chapter 14. Financial reporting: deriving government-wide financial statements and required reconciliations -- Chapter 15. Financial reporting: the comprehensive annual financial report and the financial reporting entity -- Chapter 16. Non-SLG not-for-profit organizations: SFAS 116 and 117 approach -- Chapter 17. Accounting for colleges and universities -- Chapter 18. Accounting for health care organizations -- Chapter 19. Federal government accounting -- Chapter 20. Auditing governments and not-for-profit organizations; ``Revised ninth edition to include GASB 54``-cover; ``International edition``-cover; Includes index
English
9780132552721 10: 0132106744 [paperback] 13: 9780132106740 [paperback]
2010013898
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States
Governmental and nonprofit accounting : theory and practice / Robert J. Freeman & 4 others - Revised. ninth edition - Boston : Prentice Hall, c2011. - xxix, 849 pages ; 29 cm.
Includes bibliographical references and index.
Contents: Chapter 1. Governmental and nonprofit accounting -- Chapter 2. State and local government accounting and financial reporting model: the foundation -- Chapter 3. The general fund and special revenue funds -- Chapter 4. Budgeting, budgetary accounting, and budgetary reporting -- Chapter 5. Revenue accounting-governmental funds -- Chapter 6. Expenditure accounting-governmental funds -- Chapter 7. Capital projects funds -- Chapter 8. Debt service funds -- Chapter 9. General capital assets; general long-term liabilities; permanent funds -- Chapter 10. Enterprise funds -- Chapter 11. Internal service funds -- Chapter 12. Trust and agency (fiduciary) funds: summary of interfund-GCA-GLTL accounting -- Chapter 13. Financial reporting: the basic financial statements and required supplementary information -- Chapter 14. Financial reporting: deriving government-wide financial statements and required reconciliations -- Chapter 15. Financial reporting: the comprehensive annual financial report and the financial reporting entity -- Chapter 16. Non-SLG not-for-profit organizations: SFAS 116 and 117 approach -- Chapter 17. Accounting for colleges and universities -- Chapter 18. Accounting for health care organizations -- Chapter 19. Federal government accounting -- Chapter 20. Auditing governments and not-for-profit organizations; ``Revised ninth edition to include GASB 54``-cover; ``International edition``-cover; Includes index
English
9780132552721 10: 0132106744 [paperback] 13: 9780132106740 [paperback]
2010013898
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States