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

Contributor(s): Material type: TextPublication 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
Cover image Item type Current library Home library Collection Shelving location Call number Materials specified Vol info URL Copy number Status Notes Date due Barcode Item holds Item hold queue priority Course reserves
Judith Thomas Library General Stacks Books HJ 9777 .A3 L95 2011 (Browse shelf(Opens below)) AUA012628 1 Available AUA012628
Judith Thomas Library General Stacks Books HJ 9777 .A3 L95 2011 (Browse shelf(Opens below)) AUA012629 2 Available AUA012629
Judith Thomas Library General Stacks Books 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.

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