Freeman, Robert J. text nju Upper Saddle River, NJ : Pearson/Prentice Hall, c2009 2009 9th ed. monographic eng

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xxix, 846 p. : ill. ; 29 cm. 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. Includes index. Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed. Municipal finance |z United States |x Accounting Nonprofit organizations |z United States |x Accounting Fund accounting |z United States Finance, Public |z United States |x Accounting Local finance |z United States |x Accounting 0136029515 9780136029519 2008003305 101022 20160527183805.0 300300