000 | 03105cam a2200397 a 4500 | ||
---|---|---|---|
001 | 16164122 | ||
003 | AUA.1 | ||
005 | 20160208150802.0 | ||
008 | 100330s2011 mau b 001 0 eng | ||
010 | _a 2010013898 | ||
020 | _a9780132552721 | ||
020 | _a0132552728 | ||
035 | _a(OCoLC)ocn598305102 | ||
040 |
_aDLC _cDLC _dYDX _dYDXCP _dZAD _dDLC |
||
043 | _an-us--- | ||
050 | 0 | 0 |
_aHJ 9777 .A3 _bL95 2011 |
082 | 0 | 0 |
_a657/.83500973 _222 |
245 | 0 | 0 |
_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman ... [et al.]. |
250 | _aRev. 9th ed. | ||
260 |
_aBoston : _bPearson Prentice Hall, _cc2011. |
||
300 |
_axxix, 849 p. ; _c29 cm. |
||
504 | _aIncludes bibliographical references and 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 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 |
_aMunicipal finance _zUnited States _xAccounting. _931700 |
|
650 | 0 |
_aLocal finance _zUnited States _xAccounting. _931701 |
|
650 | 0 |
_aFinance, Public _zUnited States _xAccounting. _931702 |
|
650 | 0 |
_aFund accounting _zUnited States. _931703 |
|
650 | 0 |
_aNonprofit organizations _zUnited States _xAccounting. _931704 |
|
700 | 1 |
_aFreeman, Robert J. _931705 |
|
906 |
_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg |
||
942 |
_2lcc _cBOOK _hHJ 9777 .A3 _iL95 2011 |
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