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Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.].

Contributor(s): Material type: TextTextPublication details: Boston : Pearson Prentice Hall, c2011.Edition: Rev. 9th edDescription: xxix, 849 p. ; 29 cmISBN:
  • 9780132552721
  • 0132552728
Subject(s): DDC classification:
  • 657/.83500973 22
LOC classification:
  • HJ 9777 .A3 L95 2011
Contents:
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.
Item type: Books
Holdings
Current library Collection Call number Vol info Copy number Status Date due Barcode
Judith Thomas Library General Stacks BKS HJ 9777 .A3 L95 2011 (Browse shelf(Opens below)) AUA012628 1 Available AUA012628
Judith Thomas Library General Stacks BKS HJ 9777 .A3 L95 2011 (Browse shelf(Opens below)) AUA012629 2 Available AUA012629
Judith Thomas Library General Stacks BKS HJ 9777 .A3 L95 2011 (Browse shelf(Opens below)) AUA012630 3 Available AUA012630

Includes bibliographical references and 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 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.