Governmental and nonprofit accounting
Subtitle: theory and practice
By: Robert J. Freeman ... [et al.].
Contributors: Freeman, Robert J.; Freeman, Robert J.
Publisher: Pearson/Prentice Hall
Published: 2009
Place of publication: Upper Saddle River, NJ
Language: eng
Subjects: Municipal finance -- United States -- Accounting; Local finance -- United States -- Accounting; Finance, Public -- United States -- Accounting; Fund accounting -- United States; Nonprofit organizations -- United States -- Accounting
Notes: Updated ed. of: Governmental and nonprofit accounting :  theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed.
Table of contents: title: Governmental and nonprofit accounting: environment and characteristics; title: State and local government accounting and financial reporting model: the foundation; title: The general fund and special revenue funds; title: Budgeting, budgetary accounting, and budgetary reporting; title: Revenue accounting; governmental funds; title: Expenditure accounting; Governmental funds; title: Capital projects funds; title: Debt service funds; title: General capital assets; General long-term liabilities; Permanent funds; title: Enterprise funds; title: Internal service funds; title: Trust and agency (fiduciary) funds: summary of interfund-GCA-GLTL accounting; title: Financial reporting: the basic financial statements and required supplementary information; title: Financial reporting: deriving government-wide financial statements and required reconciliations; title: Financial reporting: the comprehensive annual financial report and the financial reporting entity; title: Non-SLG not-for-profit organizations: SFAS 116 and 117 approach; title: Accounting for colleges and universities; title: Accounting for health care organizations; title: Federal government accounting; title: Auditing governments and not-for-profit organizations.