000			03105cam a2200397 a 4500
001			16164122
003			AUA.1
005			20160208150802.0
008			100330s2011 mau b 001 0 eng
010			_a 2010013898
020			_a9780132552721
020			_a0132552728
035			_a(OCoLC)ocn598305102
040			_aDLC _cDLC _dYDX _dYDXCP _dZAD _dDLC
043			_an-us---
050	0	0	_aHJ 9777 .A3 _bL95 2011
082	0	0	_a657/.83500973 _222
245	0	0	_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman ... [et al.].
250			_aRev. 9th ed.
260			_aBoston : _bPearson Prentice Hall, _cc2011.
300			_axxix, 849 p. ; _c29 cm.
504			_aIncludes bibliographical references and index.
505	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.
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		_aFreeman, Robert J. _931705
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBOOK _hHJ 9777 .A3 _iL95 2011
999			_c9162 _d9162