000			02100cam a2200277 a 4500
001			15150958
003			OSt
005			20180606125643.0
008			080123s2009 njua 001 0 eng
020			_a9780135031667
040			_aUMI _cUMI _dUMI
082	0	0	_a657.83500973 _222 _bGOV
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.
300			_axxix, 846 p. : _bill. ; _c29 cm.
504			_aIncludes index.
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 _xAccounting _zUnited States _93433
650		0	_aLocal finance _xAccounting _zUnited States _93434
650		0	_aPublic finance _xAccounting _zUnited States _93435
650		0	_aFund accounting _zUnited States. _93436
650		0	_aNonprofit organizations _xAccounting _zUnited States _93437
700	1		_aFreeman, Robert J. _93438
942			_2ddc _cBK
999			_c3289 _d3289