000			02356nam a2200289Ia 4500
001			300300
005			20160527183805.0
008			101022s2009 nju 1 0 eng
010			_a2008003305
020			_a0136029515
020			_a9780136029519
049			_aArecibo Biblioteca _c75.00
092	0		_a657.835 _bG721 2009
245	0	0	_aGovernmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.].
250			_a9th ed.
260			_aUpper Saddle River, NJ : Pearson/Prentice Hall, c2009.
300			_axxix, 846 p. : ill. ; 29 cm.
500			_aIncludes index.
500			_aUpdated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed.
505	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.
650		0	_aMunicipal finance |z United States |x Accounting. _9256355 _2Local
650		0	_aNonprofit organizations |z United States |x Accounting. _9258831 _2Local
650		0	_aFund accounting |z United States. _9226029 _2Local
650		0	_aFinance, Public |z United States |x Accounting. _9223750 _2Local
650		0	_aLocal finance |z United States |x Accounting. _9247114 _2Local
700	0	0	_aFreeman, Robert J. _998897 _2Local
999			_c219183 _d219183