Freeman, Robert J <br/><br/>
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 
<br/><br/>Includes bibliographical references. 
<br/><br/>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 
<br/><br/><label>ISBN: </label>9780132751261 0132751267 
<br/><br/><label>LCCN: </label>2012014529 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Municipal finance--Accounting--United States<br/>Local finance--Accounting--United States<br/>Finance, Public--Accounting--United States<br/>Fund accounting--United States<br/>Nonprofit organizations--Accounting--United States
<br/><br/><label>Dewey Class. No.: </label>657.835