TY - BOOK AU - Freeman,Robert J. AU - Shoulders,Craig D. TI - Governmental and nonprofit accounting: theory and practice T2 - Charles T. Horngren series in accounting SN - 0130264695 AV - HJ9777.A3 L95 2000 U1 - 657/.835/00973 21 PY - 2000/// CY - Upper Saddle River, N.J. PB - Prentice Hall KW - Municipal finance KW - United States KW - Accounting KW - Local KW - Nonprofit organizations KW - Fund accounting KW - Finance, Public KW - Local finance N1 - Includes bibliographical references and index; Revised for GASB statement 34 update - " Basic financial statements and management's discussion and analysis for state and local goverments " ER -