theory and practice Freeman, Robert J. text bibliography mau Boston Pearson Prentice Hall c2011 2011 Rev. 9th ed. monographic eng

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xxix, 849 p. ; 29 cm. 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. Robert J. Freeman ... [et al.]. Includes bibliographical references and index. n-us--- Municipal finance United States Accounting Local finance United States Accounting Finance, Public United States Accounting Fund accounting United States Nonprofit organizations United States Accounting HJ 9777 .A3 L95 2011 657/.83500973 9780132552721 0132552728 2010013898 DLC 100330 20160208150802.0 16164122