theory and practice Freeman, Robert J. text nju NJ Pearson c2009 2009 9th ed. monographic eng

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xx, 856 p. : ill. ; 28 cm. 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. Robert J. Freeman ... [et al.]. Includes index. n-us--- Municipal finance United States Accounting Local finance United States Accounting Finance, Public United States Accounting Fund accounting United States Nonprofit organizations United States Accounting HJ9777.A3 L95 2009 657.98 GOV 0136029515 9780136029519 2008003305 DLC 080123 20161218142444.0 15150958