Governmental and nonprofit accounting : (Record no. 9162)

MARC details
000 -LEADER
fixed length control field 03105cam a2200397 a 4500
001 - CONTROL NUMBER
control field 16164122
003 - CONTROL NUMBER IDENTIFIER
control field AUA.1
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20160208150802.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100330s2011 mau b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2010013898
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780132552721
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0132552728
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)ocn598305102
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Transcribing agency DLC
Modifying agency YDX
-- YDXCP
-- ZAD
-- DLC
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ 9777 .A3
Item number L95 2011
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 Rev. 9th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Boston :
Name of publisher, distributor, etc Pearson Prentice Hall,
Date of publication, distribution, etc c2011.
300 ## - PHYSICAL DESCRIPTION
Extent xxix, 849 p. ;
Dimensions 29 cm.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and 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 introduction to Interfund-GCA-GLTL accounting -- 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 -- 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 as entry element Municipal finance
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 31700
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Local finance
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 31701
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Finance, Public
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 31702
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fund accounting
Geographic subdivision United States.
9 (RLIN) 31703
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Nonprofit organizations
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 31704
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Freeman, Robert J.
9 (RLIN) 31705
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
a 7
b cbc
c orignew
d 1
e ecip
f 20
g y-gencatlg
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Classification part HJ 9777 .A3
Item part L95 2011
Holdings
Price effective from Barcode Cost, replacement price Date last seen Damaged status Withdrawn status Current library Total Renewals Lost status Full call number Date acquired Copy number Collection code Serial Enumeration / chronology Not for loan Shelving location Source of classification or shelving scheme Koha item type Date checked out Total Checkouts Home library Source of acquisition Cost, normal purchase price
15/02/2013 AUA012628 40.00 05/03/2015     Judith Thomas Library 2   HJ 9777 .A3 L95 2011 15/02/2013 1   13437   General Stacks Library of Congress Classification Books 11/12/2014 2 Judith Thomas Library    
15/02/2013 AUA012629 40.00 15/02/2013     Judith Thomas Library     HJ 9777 .A3 L95 2011 15/02/2013 2   13238   General Stacks Library of Congress Classification Books     Judith Thomas Library    
15/02/2013 AUA012630 40.00 15/02/2013     Judith Thomas Library     HJ 9777 .A3 L95 2011 15/02/2013 3   13439   General Stacks Library of Congress Classification Books     Judith Thomas Library    
15/02/2013 AUA012628 40.00 26/03/2018     Judith Thomas Library 2   HJ 9777 .A3 L95 2011 15/02/2013 1   AUA012628   General Stacks Library of Congress Classification Books 20/03/2018 5 Judith Thomas Library Bought by JTL 40.00
15/02/2013 AUA012629 40.00 09/03/2017     Judith Thomas Library     HJ 9777 .A3 L95 2011 15/02/2013 2   AUA012629   General Stacks Library of Congress Classification Books 06/03/2017 2 Judith Thomas Library Bought by JTL 40.00
15/02/2013 AUA012630 40.00 09/04/2018     Judith Thomas Library 2   HJ 9777 .A3 L95 2011 15/02/2013 3   AUA012630   General Stacks Library of Congress Classification Books 27/03/2018 3 Judith Thomas Library Bought by JTL 40.00