| 000 | 02819cam a2200421 a 4500 | ||
|---|---|---|---|
| 001 | 15150958 | ||
| 005 | 20221007144707.0 | ||
| 008 | 080123s2009 njua 001 0 eng | ||
| 010 | _a 2008003305 | ||
| 020 | _a0136029515 | ||
| 020 | _a9780136029519 | ||
| 035 | _a(OCoLC)ocn191207882 | ||
| 035 | _a(OCoLC)191207882 | ||
| 040 |
_aDLC _cDLC _dYDX _dBAKER _dYDXCP _dBWX _dBTCTA _dDLC |
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| 043 | _an-us--- | ||
| 050 | 0 | 0 |
_aHJ9777.A3 _bL95 2009 |
| 082 | 0 | 0 |
_a657/.83500973 _222 |
| 100 | _aFreeman, Robert J. | ||
| 245 | 0 | 0 |
_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman ... [et al.]. |
| 250 | _a9th ed. | ||
| 260 |
_aUpper Saddle River, NJ : _bPearson/Prentice Hall, _cc2009. |
||
| 264 | _c2009 | ||
| 300 |
_axxix, 846 p. : _bill. ; _c29 cm. |
||
| 505 | 0 | _aGovernmental 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. | |
| 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. |
|
| 700 | 1 | _aFreeman, Robert J. | |
| 700 | 1 |
_aFreeman, Robert J. _tGovernmental and nonprofit accounting. |
|
| 856 | 4 | 1 |
_3Table of contents only _uhttp://www.loc.gov/catdir/toc/ecip089/2008003305.html |
| 906 |
_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg |
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| 942 |
_2ddc _cBK |
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| 999 |
_c4335 _d4335 |
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