000			02990cam a2200457 a 4500
001			15150958
003			010
005			20250721151003.0
008			080123s2009 njua 001 0 eng
010			_a 2008003305
020			_a0136029515
020			_a9780136029519
035			_a15150958
035			_a(OCoLC)191207882
040			_aDLC _cDLC _dYDX _dBAKER _dYDXCP _dBWX _dBTCTA _dDLC
043			_an-us---
050	0	0	_aHJ9777.A3 _bL95 2009
082	0	0	_a657.83500973 _222
245	0	0	_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman ... [et al.].
250			_a9th ed.
260			_aUpper Saddle River, NJ : _bPearson/Prentice Hall, _cc2009.
300			_axxix, 846 p. : _bill. ; _c29 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aIncludes index.
500			_aUpdated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed.
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 -- 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 116 and 117 approach -- 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. _92634
650		0	_aLocal finance _zUnited States _xAccounting. _92635
650		0	_aFinance, Public _zUnited States _xAccounting. _92636
650		0	_aFund accounting _zUnited States. _92637
650		0	_aNonprofit organizations _zUnited States _xAccounting. _91470
700	1		_aFreeman, Robert J. _92638
700	1		_aFreeman, Robert J. _tGovernmental and nonprofit accounting. _92639
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/toc/ecip089/2008003305.html
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c27266 _d27266