Title:
Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.].
Governmental and nonprofit accounting.
Main Entry:
Freeman, Robert J. Governmental and nonprofit accounting.
Freeman, Robert J.
Publisher:
Pearson/Prentice Hall,
Publication Date:
2009.
Publication Place:
Upper Saddle River, N.J. :
ISBN:
9780135031667 (Pearson International ed. : pbk.)
0135031664 (Pearson International ed. : pbk.)
Subject:
Municipal finance -- United States -- Accounting.
Local finance -- United States -- Accounting.
Finance, Public -- United States -- Accounting.
Fund accounting -- United States.
Nonprofit organizations -- United States -- Accounting.
Edition:
9th ed.
Contents:
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 organization
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