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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: materialTypeLabelBookCopyright 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
Contents:
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.
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Item type Current location Call number Copy number Status Notes Date due Barcode Item holds
Books Books PUP Lopez Library
HJ 9777.A3 .G68 2013 (Browse shelf) c.1 Available Requested by PUP Lopez LOP-00032
Total holds: 0

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.

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