MARC details
000 -LEADER |
fixed length control field |
02445cam a2200337 a 4500 |
001 - CONTROL NUMBER |
control field |
0000029389 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20230921135436.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
080123t20092009njum a001 0 eng |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781292040080 : |
Terms of availability |
US$120.00 |
050 00 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HJ9777.A3 |
Item number |
L95 2009 |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657/.83500973 |
Edition number |
22 |
245 00 - TITLE STATEMENT |
Title |
Governmental and nonprofit accounting : |
Remainder of title |
theory and practice / |
Statement of responsibility, etc. |
Robert J. Freeman... [et al] |
250 ## - EDITION STATEMENT |
Edition statement |
10th ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Essex : |
Name of publisher, distributor, etc. |
Pearson Education, |
Date of publication, distribution, etc. |
2014. |
264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
Essex : |
Name of producer, publisher, distributor, manufacturer |
Pearson Education, |
Date of production, publication, distribution, manufacture, or copyright notice |
2014. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
ii, 772 pages : |
Other physical details |
illustrations ; |
Dimensions |
29 cm. |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc. note |
Includes index. |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
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. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Municipal finance |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Local finance |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Finance, Public |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Fund accounting |
Geographic subdivision |
United States. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Nonprofit organizations |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Freeman, Robert J.... [et... al] |
989 ## - |
-- |
20230822095114.0 |