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Book Details
Table of 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 organizations.
Edition Notes
Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed.
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History
- Created September 24, 2008
- 14 revisions
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