Governmental and nonprofit accounting : theory and practice - Freeman, Robert J (Boston : Pearson, 2013)
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
Includes bibliographical references.
Keywords: Municipal finance -- United States -- Accounting; Local finance -- United States -- Accounting; Finance, Public -- United States -- Accounting; Fund accounting -- United States; Nonprofit organizations -- United States -- Accounting