000			01830cam a22002414a 4500
999			_c3196 _d3196
020			_a0131851292 (alk. paper)
020			_a9780131851290 (alk. paper)
050	0	0	_aHJ9777.A3 _bL95 2006
100	1		_aFreeman, Robert J.
245	1	0	_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman, Craig D. Shoulders, Gregory S. Allison.
250			_a8th ed.
260			_aUpper Saddle River, NJ : _bPearson Prentice Hall, _cc2006.
300			_axxx, 845 p. : _bill. ; _c29 cm.
505			_a. 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.
650		0	_aMunicipal finance _xAccounting.
650		0	_aLocal finance _xAccounting.
650		0	_aFinance, Public _xAccounting.
650		0	_aFund accounting
650		0	_aNonprofit organizations _xAccounting.
700	1		_aShoulders, Craig D.
700	1		_aAllison, Gregory S.
942			_cBK