Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.].
Detalles de publicación: Upper Saddle River, NJ : Pearson/Prentice Hall, c2009.Edición: 9th edDescripción: xxix, 846 p. : ill. ; 29 cmISBN:- 0136029515
- 9780136029519
| Imagen de cubierta | Tipo de ítem | Biblioteca actual | Biblioteca de origen | Colección | Ubicación en estantería | Signatura topográfica | Materiales especificados | Info Vol | URL | Copia número | Estado | Notas | Fecha de vencimiento | Código de barras | Reserva de ítems | Prioridad de la cola de reserva de ejemplar | Reservas para cursos | |
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| Libro | Biblioteca Mons. Iñaki Mallona (Arecibo) Colección General ab | 657.835 G721 2009 (Navegar estantería(Abre debajo)) | Disponible | 60000010114418 |
Descripciones mejoradas de Syndetics:
For accounting students enrolled in a governmental and nonprofit accounting course. 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.
Includes index.
Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed.
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.
Tabla de contenidos provista por Syndetics
- 1 Governmental and Nonprofit Accounting: Environment and Characteristics
- 2 State and Local Government Accounting and Financial Reporting Model: The Foundation
- 3 The General Fund and Special Revenue Funds
- 4 Budgeting, Budgetary Accounting, and Budgetary Reporting
- 5 Revenue Accounting Governmental Funds
- 6 Expenditure Accounting Governmental Funds
- 7 Captial Projects Funds
- 8 Debt Service Funds
- 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
- 10 Enterprise Funds
- 11 Internal Service Funds
- 12 Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
- 13 Financial Reporting: The Basic Financial Statements and Required Supplementary Information
- 14 Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
- 15 Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
- 16 Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach
- 17 Accounting for Colleges and Universities
- 18 Accounting for Health Care Organizations
- 19 Federal Government Accounting
- 20 Auditing Governments and Not-for-Profit Organizations