Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G. Robert Smith, Jr. --Tenth edition. -- c2013. --Boston : Pearson, ©2013

xxvi, 837 pages : illustrations ; 29 cm

Includes bibliographical references and index.

Governmental and nonprofit accounting -- State and local government accounting and financial reporting -- 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 -- Financial reporting -- Financial reporting : the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations.

9780133083767 (paperback) 9780132751261 0132751267

2012014529


Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States

HJ 9777.A3 .G68 2013
657/.83500973
LOP-00032

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