Freeman, Robert J. <br/><br/>
Governmental and nonprofit accounting :  theory and practice / 
Robert J. Freeman ... [et al.]. 
 - 9th ed. 
 - Upper Saddle River, NJ :  Pearson/Prentice Hall,  c2009. 
 - xxix, 846 p. :  ill. ;  29 cm. 
<br/><br/>Governmental 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. 
<br/><br/><label>ISBN: </label>0136029515 9780136029519 
<br/><br/><label>LCCN: </label>2008003305 
<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>LC Class. No.: </label>HJ9777.A3  / L95 2009 
<br/><br/><label>Dewey Class. No.: </label>657/.83500973