Governmental and nonprofit accounting : (Record no. 9162)
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| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Serial Enumeration / chronology | Total Checkouts | Total Renewals | Full call number | Barcode | Date last seen | Date checked out | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Books | Judith Thomas Library | Judith Thomas Library | General Stacks | 15/02/2013 | Bought by JTL | 40.00 | AUA012628 | 5 | 2 | HJ 9777 .A3 L95 2011 | AUA012628 | 26/03/2018 | 20/03/2018 | 1 | 40.00 | 15/02/2013 | Books | ||||
| Library of Congress Classification | Books | Judith Thomas Library | Judith Thomas Library | General Stacks | 15/02/2013 | Bought by JTL | 40.00 | AUA012629 | 2 | HJ 9777 .A3 L95 2011 | AUA012629 | 09/03/2017 | 06/03/2017 | 2 | 40.00 | 15/02/2013 | Books | |||||
| Library of Congress Classification | Books | Judith Thomas Library | Judith Thomas Library | General Stacks | 15/02/2013 | Bought by JTL | 40.00 | AUA012630 | 3 | 2 | HJ 9777 .A3 L95 2011 | AUA012630 | 09/04/2018 | 27/03/2018 | 3 | 40.00 | 15/02/2013 | Books |