Governmental and nonprofit accounting : theory and practice /
Title By: Freeman, Robert J | Freeman, Robert J
Material type:
BookPublisher: Upper Saddle River, NJ : Pearson/Prentice Hall, c2009.Edition: 9th ed.Description: xxix, 846 p. : ill ; 29 cm.ISBN: 9780136029519 (trade); 0136029515 (trade)Subject(s): Municipal finance -- United States -- Accounting | Local finance -- United States -- Accounting | Finance, Public -- United States -- Accounting | Fund accounting -- United States | Nonprofit organizations -- United States -- Accounting | Municipal finance -- United States -- Accounting | Public finance -- United States -- Accounting | Accounting -- United States | Nonprofit organizations -- United States -- AccountingDDC classification: 657/.835/00973 Online resources: Location Map | Item type | Home library | Call number | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|---|
| REGULAR | University of Wollongong in Dubai Main Collection | 657.83500973 GO FR (Browse shelf) | Available | T0035924 |
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.
Adult