Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G. Robert Smith, Jr.
Contributor(s): Freeman, Robert J | Shoulders, Craig D | Allison, Gregory S | Smith, G. Robert Jr.Material type: BookCopyright date: Boston : Pearson, ©2013Edition: Tenth edition.Description: xxvi, 837 pages : illustrations ; 29 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 9780133083767 (paperback); 9780132751261; 0132751267.Subject(s): Municipal finance -- United States -- Accounting | Local finance -- United States -- Accounting | Finance, Public -- United States -- Accounting | Fund accounting -- United States | Nonprofit organizations -- United States -- AccountingDDC classification: 657/.83500973
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|Books||PUP Lopez Library||HJ 9777.A3 .G68 2013 (Browse shelf)||c.1||Available||Requested by PUP Lopez||LOP-00032|
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.