02201nam a2200253Ia 450000100070000000500170000700800410002401000150006502000150008002000180009524500980011325000120021126000590022330000330028250000200031550001490033550511440048465000610162865000670168965000450175665000590180165000570186070000300191730030020160527183805.0101022s2009    nju             1 0 eng    a2008003305  a0136029515  a978013602951900aGovernmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.].  a9th ed.  aUpper Saddle River, NJ : Pearson/Prentice Hall, c2009.  axxix, 846 p. : ill. ; 29 cm.  aIncludes index.  aUpdated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed.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. 0aMunicipal finance |z United States |x Accounting.2Local 0aNonprofit organizations |z United States |x Accounting.2Local 0aFund accounting |z United States.2Local 0aFinance, Public |z United States |x Accounting.2Local 0aLocal finance |z United States |x Accounting.2Local00aFreeman, Robert J.2Local