TY - BOOK AU - Freeman, Robert J TI - Governmental and nonprofit accounting: theory and practice SN - 9780132751261 U1 - 657.835 PY - 2013/// [id est 2012] CY - Boston PB - Pearson KW - Municipal finance KW - United States KW - Accounting KW - Local finance KW - Finance, Public KW - Fund accounting KW - Nonprofit organizations N1 - 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 ER -