Governmental and nonprofit accounting : (Record no. 6717)
[ view plain ]
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
|---|---|
| fixed length control field | 101205s2009 njua 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780135031667 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0135031664 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u7762 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EG-CaNU |
| Transcribing agency | EG-CaNU |
| Modifying agency | EG-CaNU |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | ncode |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.83500973 |
| Edition number | 22 |
| 245 00 - TITLE STATEMENT | |
| Title | Governmental and nonprofit accounting : |
| Remainder of title | theory and practice / |
| Statement of responsibility, etc. | Robert J. Freeman ... [et al.]. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 9th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Upper Saddle River, NJ : |
| Name of publisher, distributor, etc. | Pearson/Prentice Hall, |
| Date of publication, distribution, etc. | c2009. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxix, 856 p. : |
| Other physical details | ill. ; |
| Dimensions | 29 cm. |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Governmental and nonprofit accounting: environment and characteristics -- State and local government accounting and financial reporting model: the foundation -- 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: summary of interfund-GCA-GLTL accounting -- Financial reporting: the basic financial statements and required supplementary information -- Financial reporting: deriving government-wide financial statements and required reconciliations -- Financial reporting: the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations: SFAS 116 and 117 approach -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam. The updated ninth edition now includes information on new GASB Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions. |
| 598 ## - | |
| -- | APPSCIE, NBK |
| 596 ## - | |
| -- | 1 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Municipal finance |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 9 (RLIN) | 13948 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Local finance |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 9 (RLIN) | 306 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 9 (RLIN) | 13949 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fund accounting |
| Geographic subdivision | United States. |
| 9 (RLIN) | 4618 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Nonprofit organizations |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 9 (RLIN) | 2850 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Freeman, Robert J. |
| 9 (RLIN) | 13950 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Freeman, Robert J. |
| Title of a work | Governmental and nonprofit accounting. |
| 9 (RLIN) | 13951 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main library | Main library | General Stacks | 01/26/2020 | ACA-P | 657.83500973 / FR.G 2009 | 011147 | 11/24/2019 | 1 | 11/24/2019 | Books |