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  <titleInfo>
    <title>Governmental and nonprofit accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Freeman, Robert J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Shoulders, Craig D.</namePart>
  </name>
  <name type="personal">
    <namePart>Allison, Gregory S.</namePart>
  </name>
  <name type="personal">
    <namePart>Smith, G. Robert</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">England</placeTerm>
    </place>
    <publisher>Pearson</publisher>
    <dateIssued>c2014</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <edition>10th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>ii, 772 p. ; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>Governmental and nonprofit accounting environment  -- 
State and local government accounting and financial reporting model  -- 
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 -- 
Enterprise funds -- 
Internal service funds -- 
Trust and agency (fiduciary) funds summary --
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 -- 
Accounting for colleges and universities -- 
Accounting for health care organizations -- 
Federal government accounting. </tableOfContents>
  <note type="statement of responsibility">Robert J. Freeman ... [et al.].</note>
  <note>Includes index.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Municipal finance</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Local finance</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Fund accounting</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HJ 9777 .A3 F74 2014</classification>
  <classification authority="ddc" edition="22">657/.83500973</classification>
  <identifier type="isbn">9781292040080</identifier>
  <identifier type="lccn">2010013898</identifier>
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    <recordCreationDate encoding="marc">100330</recordCreationDate>
    <recordChangeDate encoding="iso8601">20180717154859.0</recordChangeDate>
    <recordIdentifier source="AUA.1">16164122</recordIdentifier>
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