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  <titleInfo>
    <title>Introduction to governmental and not-for-profit accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Ives, Martin.</namePart>
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  <originInfo>
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    <place>
      <placeTerm type="text">Upper Saddle River, N.J</placeTerm>
    </place>
    <publisher>Pearson Prentice Hall</publisher>
    <dateIssued>c2009</dateIssued>
    <dateIssued encoding="marc">2009</dateIssued>
    <edition>6th ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xviii, 647 p. ; 25 cm.</extent>
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  <tableOfContents>Governmental and not-for-profit accounting environment and characteristics -- The use of funds in governmental accounting -- Budgetary considerations in governmental accounting -- The governmental fund accounting cycle : an introduction to general and special revenue funds -- The governmental fund accounting cycle : additional transactions of general and special revenue funds; introduction to permanent funds -- The governmental fund accounting cycle : capitol project funds, debt service funds, and special assessments -- The governmental fund accounting cycle: proprietary-type funds -- The governmental fund accounting cycle : fiduciary-type funds -- Reporting principles and preparation of fund financial statements -- Government-wide financial statements -- Federal government accounting and reporting -- Accounting for not-for-profit organizations -- Accounting for health care organizations -- Analysis of financial statements and financial condition -- Fundamentals of accounting.</tableOfContents>
  <note type="statement of responsibility">Martin Ives ... [et al.].</note>
  <note>Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Fund accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="ddc">657 INT</classification>
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  <identifier type="isbn">9780132366359 (casebound)</identifier>
  <identifier type="isbn">0132366355 (casebound)</identifier>
  <identifier type="lccn">2007048020</identifier>
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