Governmental and nonprofit accounting : Theory and practice / Robert J. Freeman ... [et al.].

Contributor(s): Freeman, Robert JMaterial type: TextTextPublication details: Upper Saddle River, NJ : Pearson-Prentice Hall, c2009Edition: 9th edDescription: xxix, 846 p. : ill. ; 29 cmISBN: 9780135031667Subject(s): Municipal finance -- Accounting -- United States | Local finance -- Accounting -- United States | Public finance -- Accounting -- United States | Fund accounting -- United States | Nonprofit organizations -- Accounting -- United StatesDDC classification: 657.83500973
Contents:
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.
Item type: Books-General
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Holdings
Current library Collection Call number Status Date due Barcode
UMI Main Library
Seen During Stock-taking 657.83500973 (Browse shelf(Opens below)) Available 2010-2978
UMI Main Library
Seen During Stock-taking 657.83500973 (Browse shelf(Opens below)) Available 2010-2979
UMI Main Library
Seen During Stock-taking 657.83500973 (Browse shelf(Opens below)) Available 2010-2980

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.

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