000			02445cam a2200337 a 4500
001			0000029389
005			20230921135436.0
008			080123t20092009njum a001 0 eng
020			_a9781292040080 : _cUS$120.00
050	0	0	_aHJ9777.A3 _bL95 2009
082	0	0	_a657/.83500973 _222
245	0	0	_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman... [et al]
250			_a10th ed.
260			_aEssex : _bPearson Education, _c2014.
264			_aEssex : _bPearson Education, _c2014.
300			_aii, 772 pages : _billustrations ; _c29 cm.
504			_aIncludes index.
505	0		_aGovernmental 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	_aMunicipal finance _zUnited States _xAccounting.
650		0	_aLocal finance _zUnited States _xAccounting.
650		0	_aFinance, Public _zUnited States _xAccounting.
650		0	_aFund accounting _zUnited States.
650		0	_aNonprofit organizations _zUnited States _xAccounting.
700	1		_aFreeman, Robert J.... [et... al]
989			_a20230822095114.0
999			_c9080 _d9080