000			02145cam a2200409 i 4500
999			_c4333 _d4333
001			793005903
003			SKY
005			20181218094643.0
008			120430s2012 maua b 001 0 eng
010			_a2012014529
020			_a9780132751261
020			_a0132751267
040			_aDLC _erda _cDLC _dDLC _beng
042			_apcc
043			_an-us---
082			_a657.835
090			_aHJ9777.A3 _bL95 2012
100			_aFreeman, Robert J
245	0	0	_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman ... [and others]
250			_a10th ed
260			_aBoston : _bPearson, _c[2013 [id est 2012]
264		1	_aBoston : _bPearson, _c[2013 [id est 2012]
264		4	_c2013
300			_axxvi, 837 pages : _billustrations ; _c29 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references.
505	0		_aGovernmental 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
650		0	_aMunicipal finance _zUnited States _xAccounting
650		0	_aLocal finance _zUnited States _xAccounting
650		0	_aFinance, Public _zUnited States _xAccounting
650		0	_aFund accounting _zUnited States
650		0	_aNonprofit organizations _zUnited States _xAccounting
942			_2ddc _cBK