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Freeman, Robert J.

Governmental and nonprofit accounting / Robert J. Freeman ... [et al.]. - 10th ed. - England : Pearson, c2014. - ii, 772 p. ; 29 cm.

Includes index.

Governmental and nonprofit accounting environment --
State and local government accounting and financial reporting model --
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 --
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 --
Accounting for colleges and universities --
Accounting for health care organizations --
Federal government accounting.

ISBN: 9781292040080

LCCN: 2010013898

Subjects--Topical Terms:
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States

LC Class. No.: HJ 9777 .A3 / F74 2014

Dewey Class. No.: 657/.83500973