Governmental and nonprofit accounting : theory and practice /
Robert J. Freeman ... [et al.].
- 9th ed.
- Upper Saddle River, NJ : Pearson/Prentice Hall, c2009.
- xxix, 856 p. : ill. ; 29 cm.
Includes index.
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.
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.
9780135031667 0135031664
Municipal finance -- Accounting.-- United States Local finance -- Accounting.-- United States Finance, Public -- Accounting.-- United States Fund accounting -- United States. Nonprofit organizations -- Accounting.-- United States