Governmental and nonprofit accounting : theory and practice /
Governmental and nonprofit accounting : theory and practice /
Robert J. Freeman... [et al]
- 10th ed.
- Essex : Pearson Education, 2014.
- ii, 772 pages : illustrations ; 29 cm.
Includes index.
Governmental and nonprofit accounting: environment and characteristics -- State and local government accounting and financial reporting model: the foundation -- The general fund and special revenue funds -- Budgeting, budgetary accounting, and budgetary reporting -- Revenue accounting; governmental funds -- Expenditure accounting; Governmental funds -- Capital projects funds -- Debt service funds -- General capital assets; General long-term liabilities; Permanent funds -- Enterprise funds -- Internal service funds -- Trust and agency (fiduciary) funds: summary of interfund-GCA-GLTL accounting -- Financial reporting: the basic financial statements and required supplementary information -- Financial reporting: deriving government-wide financial statements and required reconciliations -- Financial reporting: the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations: SFAS 116 and 117 approach -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations.
9781292040080 : US$120.00
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States
HJ9777.A3 / L95 2009
657/.83500973
Includes index.
Governmental and nonprofit accounting: environment and characteristics -- State and local government accounting and financial reporting model: the foundation -- The general fund and special revenue funds -- Budgeting, budgetary accounting, and budgetary reporting -- Revenue accounting; governmental funds -- Expenditure accounting; Governmental funds -- Capital projects funds -- Debt service funds -- General capital assets; General long-term liabilities; Permanent funds -- Enterprise funds -- Internal service funds -- Trust and agency (fiduciary) funds: summary of interfund-GCA-GLTL accounting -- Financial reporting: the basic financial statements and required supplementary information -- Financial reporting: deriving government-wide financial statements and required reconciliations -- Financial reporting: the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations: SFAS 116 and 117 approach -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations.
9781292040080 : US$120.00
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States
HJ9777.A3 / L95 2009
657/.83500973