Governmental and nonprofit accounting :
Freeman, Robert J
Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [and others] - 10th ed - Boston : Pearson, [2013 [id est 2012] - xxvi, 837 pages : illustrations ; 29 cm
Includes bibliographical references.
Governmental and nonprofit accounting -- State and local government accounting and financial reporting -- 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 -- Financial reporting -- Financial reporting : the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations
9780132751261 0132751267
2012014529
Municipal finance--Accounting--United States
Local finance--Accounting--United States
Finance, Public--Accounting--United States
Fund accounting--United States
Nonprofit organizations--Accounting--United States
657.835
Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [and others] - 10th ed - Boston : Pearson, [2013 [id est 2012] - xxvi, 837 pages : illustrations ; 29 cm
Includes bibliographical references.
Governmental and nonprofit accounting -- State and local government accounting and financial reporting -- 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 -- Financial reporting -- Financial reporting : the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations
9780132751261 0132751267
2012014529
Municipal finance--Accounting--United States
Local finance--Accounting--United States
Finance, Public--Accounting--United States
Fund accounting--United States
Nonprofit organizations--Accounting--United States
657.835