000			02609cam a22003134a 4500
008			101205s2009 njua 001 0 eng
020			_a9780135031667
020			_a0135031664
035			_a(Sirsi) u7762
040			_aEG-CaNU _c EG-CaNU _d EG-CaNU
042			_ancode
082	0	0	_a657.83500973 _2 22
245	0	0	_aGovernmental and nonprofit accounting : _b theory and practice / _c Robert J. Freeman ... [et al.].
250			_a9th ed.
260			_aUpper Saddle River, NJ : _b Pearson/Prentice Hall, _c c2009.
300			_axxix, 856 p. : _b ill. ; _c 29 cm.
500			_aIncludes index.
505	0		_aGovernmental 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			_aThis 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.
650		0	_aMunicipal finance _z United States _x Accounting. _913948
650		0	_aLocal finance _z United States _x Accounting. _9306
650		0	_aFinance, Public _z United States _x Accounting. _913949
650		0	_aFund accounting _z United States. _94618
650		0	_aNonprofit organizations _z United States _x Accounting. _92850
700	1		_aFreeman, Robert J. _913950
700	1		_aFreeman, Robert J. _t Governmental and nonprofit accounting. _913951
598			_a APPSCIE, NBK
596			_a1
999			_c6717 _d6717