02356nam a2200289Ia 4500 300300 20160527183805.0 101022s2009 nju 1 0 eng 2008003305 0136029515 9780136029519 Arecibo Biblioteca 75.00 657.835 G721 2009 Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.]. 9th ed. Upper Saddle River, NJ : Pearson/Prentice Hall, c2009. xxix, 846 p. : ill. ; 29 cm. 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. Municipal finance |z United States |x Accounting. 256355 Local Nonprofit organizations |z United States |x Accounting. 258831 Local Fund accounting |z United States. 226029 Local Finance, Public |z United States |x Accounting. 223750 Local Local finance |z United States |x Accounting. 247114 Local Freeman, Robert J. 98897 Local 219183 219183 0 0 ddc 0 657_835000000000000_G721_2009 0 abl 36702 1 1 17 2016-05-27 Euroamericana 75.00 455497 0 657.835 G721 2009 60000010114418 2016-05-27 00:00:00 r:300300 6