Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.].
Material type:
- 9780132552721
- 0132552728
- 9780132106740
- 657/.83500973 22
- HJ9777.A3 L95 2011
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HJ 9733 .H3 1989 Accounting for governmental and non profit.., 8t | HJ 9733 .W48 2004 Accounting for governmental and nonprofit entities / | HJ 9777 .A3 .L95 2011 Governmental and nonprofit accounting : | HJ 9777 .A3 .L95 2011 Governmental and nonprofit accounting : | HJ 25702 .M87 1989 C1 Public finance in theory and practice / Richard A. Musgrave, Peggy B. Musgrave. | HJ141 .A53 2012 Policy applications and principles of public finance / | HJ 141.B53 2008 Public Finance |
Includes bibliographical references and 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 introduction to Interfund-GCA-GLTL accounting -- 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 -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations.