TY  - BOOK
AU  - Freeman,Robert J.
AU  - Freeman,Robert J.
TI  - Governmental and nonprofit accounting : :  theory and practice / 
SN  - 9780135031667
U1  - 657.83500973   22
PY  - 2009///
CY  - Upper Saddle River, NJ : 
PB  -  Pearson/Prentice Hall, 
KW  - Municipal finance
KW  -  United States
KW  -  Accounting
KW  - Local finance
KW  - Finance, Public
KW  - Fund accounting
KW  - Nonprofit organizations
N1  - 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
N2  - 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
ER  -