35986841_10216840653711318_1105697261150535680_n

Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [and others]

By: Freeman, Robert J
Material type: TextTextPublisher: Boston : Pearson, [2013 [id est 2012]Copyright date: 2013Edition: 10th edDescription: xxvi, 837 pages : illustrations ; 29 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 9780132751261; 0132751267Subject(s): Municipal finance -- United States -- Accounting | Local finance -- United States -- Accounting | Finance, Public -- United States -- Accounting | Fund accounting -- United States | Nonprofit organizations -- United States -- AccountingDDC classification: 657.835
Contents:
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
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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

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