03105cam a2200397 a 4500 16164122 AUA.1 20160208150802.0 100330s2011 mau b 001 0 eng 2010013898 9780132552721 0132552728 (OCoLC)ocn598305102 DLC DLC YDX YDXCP ZAD DLC n-us--- HJ 9777 .A3 L95 2011 657/.83500973 22 Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.]. Rev. 9th ed. Boston : Pearson Prentice Hall, c2011. xxix, 849 p. ; 29 cm. 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. Municipal finance United States Accounting. 31700 Local finance United States Accounting. 31701 Finance, Public United States Accounting. 31702 Fund accounting United States. 31703 Nonprofit organizations United States Accounting. 31704 Freeman, Robert J. 31705 7 cbc orignew 1 ecip 20 y-gencatlg lcc BOOK HJ 9777 .A3 L95 2011 9162 9162 0 0 lcc 0 0 Books AUA.1 AUA.1 GS 2013-02-15 Bought by JTL 40.00 AUA012628 5 2 HJ 9777 .A3 L95 2011 AUA012628 2018-03-26 00:00:00 2018-03-20 1 40.00 2013-02-15 BOOK 0 0 lcc 0 0 Books AUA.1 AUA.1 GS 2013-02-15 Bought by JTL 40.00 AUA012629 2 HJ 9777 .A3 L95 2011 AUA012629 2017-03-09 00:00:00 2017-03-06 2 40.00 2013-02-15 BOOK 0 0 lcc 0 0 Books AUA.1 AUA.1 GS 2013-02-15 Bought by JTL 40.00 AUA012630 3 2 HJ 9777 .A3 L95 2011 AUA012630 2018-04-09 00:00:00 2018-03-27 3 40.00 2013-02-15 BOOK