Governmental and nonprofit accounting : (Record no. 53760)

000 -LEADER
fixed length control field 02327cam a2200433 a 4500
001 - CONTROL NUMBER
control field 17278248
003 - CONTROL NUMBER IDENTIFIER
control field PH-MaPUP
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20170407154447.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120430s2013 maua b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2012014529
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780133083767 (paperback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780132751261
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0132751267
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Transcribing agency DLC
Modifying agency DLC
Language of cataloging eng
Description conventions rda
042 ## - AUTHENTICATION CODE
Authentication code pcc
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ 9777.A3
Item number .G68 2013
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657/.83500973
Edition number 23
245 00 - TITLE STATEMENT
Title Governmental and nonprofit accounting :
Remainder of title theory and practice /
Statement of responsibility, etc Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G. Robert Smith, Jr.
250 ## - EDITION STATEMENT
Edition statement Tenth edition.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc c2013.
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Boston :
Name of publisher, distributor, etc Pearson,
Date of publication, distribution, etc ©2013
300 ## - PHYSICAL DESCRIPTION
Extent xxvi, 837 pages :
Other physical details illustrations ;
Dimensions 29 cm
336 ## - CONTENT TYPE
Source rdacontent
Content type term text
337 ## - MEDIA TYPE
Source rdamedia
Media type term unmediated
338 ## - CARRIER TYPE
Source rdacarrier
Carrier type term volume
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Municipal finance
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 1275
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Local finance
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 1276
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Finance, Public
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 1277
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fund accounting
Geographic subdivision United States.
9 (RLIN) 1278
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Nonprofit organizations
Geographic subdivision United States
General subdivision Accounting.
9 (RLIN) 1279
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Freeman, Robert J.
9 (RLIN) 1280
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Shoulders, Craig D.
9 (RLIN) 1281
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Allison, Gregory S.
9 (RLIN) 1282
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Smith, G. Robert Jr.
9 (RLIN) 1283
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Date acquired Source of acquisition Cost, normal purchase price Full call number Barcode Date last seen Copy number Price effective from Koha item type Requested by
          PUP Lopez Library PUP Lopez Library 2017-04-07 Mindmover 11891.00 HJ 9777.A3 .G68 2013 LOP-00032 2017-04-07 c.1 2017-04-07 Books PUP Lopez

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