Governmental and nonprofit accounting : theory and practice / Robert J. Freeman & 4 others
Material type:
TextPublisher: Boston : Prentice Hall, c2011Edition: Revised. ninth editionDescription: xxix, 849 pages ; 29 cmISBN: 9780132552721; 10: 0132106744 [paperback]; 13: 9780132106740 [paperback]Subject(s): Municipal finance -- United States -- Accounting | Local finance -- United States -- Accounting | Finance, Public -- United States -- Accounting | Fund accounting -- United States | Nonprofit organizations -- United States -- AccountingDDC classification: | Item type | Current location | Call number | Status | Date due | Barcode |
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Book
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657.83500973 F87 2011 (Browse shelf) | Available | 3UCBL000008269 |
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
P 10998
English
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