02222cam a2200313 a 450000100090000000300060000900500170001500800410003201000170007302000180009002000150010803500240012304000350014704300120018205000260019408200220022024501000024225000170034226000450035930000270040450400510043150511670048265000500164965000460169965000480174565000360179365000560182970000230188516164122AUA.120160208150802.0100330s2011    mau      b    001 0 eng    a  2010013898  a9780132552721  a0132552728  a(OCoLC)ocn598305102  aDLCcDLCdYDXdYDXCPdZADdDLC  an-us---00aHJ 9777 .A3bL95 201100a657/.8350097322200aGovernmental and nonprofit accounting :btheory and practice /cRobert J. Freeman ... [et al.].  aRev. 9th ed.  aBoston :bPearson Prentice Hall,cc2011.  axxix, 849 p. ;c29 cm.  aIncludes bibliographical references and index.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. 0aMunicipal financezUnited StatesxAccounting. 0aLocal financezUnited StatesxAccounting. 0aFinance, PubliczUnited StatesxAccounting. 0aFund accountingzUnited States. 0aNonprofit organizationszUnited StatesxAccounting.1 aFreeman, Robert J.