Governmental and Nonprofit Accounting : Theory and Practice /

Governmental and Nonprofit Accounting : Theory and Practice / Robert J. Freeman ... [et al.]. - Rev. 9th ed. - Boston : Prentice Hall, c2011. - xxix, 849 p.: 29 cm.

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 Inter Fund-GCA-GLTL Accounting -- Enterprise Funds -- Internal Service funds -- Trust and Agency (fiduciary) funds summary of Inter Fund-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.

0132106744 9780132106740


Municipal Finance--Accounting.--United States
Local Finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States

HJ9777.A3 / L95 2011

657.83500973 FRE