02284cam a2200361 a 4500 15150958 BD-DhUL 20161218142444.0 080123s2009 njua 001 0 eng 2008003305 0136029515 9780136029519 (OCoLC)ocn191207882 (OCoLC)191207882 DLC DLC YDX BAKER YDXCP BWX BTCTA DLC BD-DhUL n-us--- HJ9777.A3 L95 2009 657.98 GOV Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.]. 9th ed. NJ : Pearson, c2009. xx, 856 p. : ill. ; 28 cm. USD 94.38 Includes index. 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. Municipal finance United States Accounting. Local finance United States Accounting. Finance, Public United States Accounting. Fund accounting United States. Nonprofit organizations United States Accounting. Freeman, Robert J. ddc BK 136991 136991 0 0 ddc 0 657_980000000000000_GOV 0 NFIC 257785 DUL DUL GEN 2010-12-07 purchased 657.98 GOV 454583 2016-12-18 1 2016-12-18 BK 0 0 ddc 0 657_980000000000000_GOV 0 NFIC 257788 DUL DUL GEN 2010-12-07 purchased 657.98 GOV 478012 2016-12-18 8 2016-12-18 BK 0 0 ddc 0 657_980000000000000_GOV 0 NFIC 257793 DUL DUL GEN 2010-12-07 purchased 657.98 GOV 478011 2016-12-18 7 2016-12-18 BK 0 0 ddc 0 657_980000000000000_GOV 0 NFIC 257795 DUL DUL GEN 2010-12-07 purchased 657.98 GOV 454584 2016-12-18 2 2016-12-18 BK