Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison.
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TextPublication details: Upper Saddle River, NJ : Pearson Prentice Hall, c2006.Edition: 8th edDescription: xxx, 845 p. : ill. ; 29 cmISBN: - 0131851292 (alk. paper)
- 9780131851290 (alk. paper)
- HJ9777.A3 L95 2006
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| HJ9111 .L63 Local budgeting / | HJ9701 Public finance | HJ9733 .W48 2001 Accounting for governmental and nonprofit entities / | HJ9777.A3 L95 2006 Governmental and nonprofit accounting : | HJ9801 .G69 2011 Core concepts of government and not-for-profit accounting / | HJ9801 .G69 2011 Core concepts of government and not-for-profit accounting / | HJ9925.G7 J66 2000 Public sector accounting / |
. Governmental and Nonprofit Accounting : Environment and Characteristics. 2. State and Local Government Accounting: Environment, Objectives, and Principles. 3. Budgeting, Budgetary Accounting, and Budgetary Reporting. 4. General and Special Revenue Funds. 5. Revenue Accounting-Governmental Funds. 6. Expenditure Accounting-Governmental Funds. 7. Capital Projects Funds. 8. Debt Service Funds. 9. General Fixed Assets; General Long-Term Debt: Introduction to Interfund-Account Group Accounting. 10. Trust and Agency (Fiduciary) Funds. 11. Internal Service Funds. 12. Enterprise Funds: Summary of Interfund-Account Group Accounting. 13. Financial Reporting: The CAFR and GPFS. 14. Financial Accounting and Reporting: Complex Reporting: Entities and Non-GAAP Bases of Accounting. 15. Contemporary Issues. 16. Accounting for Colleges and Universities. 17. Accounting for Health Care Organizations. 18. Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach. 19. Federal Government Accounting. 20. Auditing.
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