Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.]. - 9th ed. - Upper Saddle River, NJ : Pearson/Prentice Hall, c2009. - xxix, 846 p. : ill ; 29 cm.
Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed. Includes index.
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.
Offers students an overview of the accounting practices associated with government and nonprofit organizations, with examples and explanations covering fund accounting, financial reporting models, generating government-wide financial statements, and more.
9780136029519 (trade) 0136029515 (trade)
2008003305
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States
Municipal finance--Accounting.--United States
Public finance--Accounting.--United States
Accounting--United States.
Nonprofit organizations--Accounting.--United States
657/.835/00973
Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed. Includes index.
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.
Offers students an overview of the accounting practices associated with government and nonprofit organizations, with examples and explanations covering fund accounting, financial reporting models, generating government-wide financial statements, and more.
9780136029519 (trade) 0136029515 (trade)
2008003305
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States
Municipal finance--Accounting.--United States
Public finance--Accounting.--United States
Accounting--United States.
Nonprofit organizations--Accounting.--United States
657/.835/00973