000			02393cam a2200385 a 4500
001			16164122
003			AUA.1
005			20180717154859.0
008			100330s2011 mau b 001 0 eng
010			_a 2010013898
020			_a9781292040080
035			_a(OCoLC)ocn598305102
040			_aDLC _cDLC _dYDX _dYDXCP _dZAD _dDLC
043			_an-us---
050	0	0	_aHJ 9777 .A3 _bF74 2014
082	0	0	_a657/.83500973 _222
100			_aFreeman, Robert J. _931705
245	0	0	_aGovernmental and nonprofit accounting / _cRobert J. Freeman ... [et al.].
250			_a10th ed.
260			_aEngland : _bPearson, _cc2014.
300			_aii, 772 p. ; _c29 cm.
504			_aIncludes index.
505	0		_aGovernmental 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.
650		0	_aMunicipal finance _zUnited States _xAccounting. _931700
650		0	_aLocal finance _zUnited States _xAccounting. _931701
650		0	_aFinance, Public _zUnited States _xAccounting. _931702
650		0	_aFund accounting _zUnited States. _931703
650		0	_aNonprofit organizations _zUnited States _xAccounting. _931704
700	1		_aShoulders, Craig D. _931705
700	1		_aAllison, Gregory S.
700	1		_aSmith, G. Robert
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBOOK _hHJ 9777 .A3 _iF74 2014
999			_c20731 _d20731