Governmental and nonprofit accounting

theory and practice

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January 14, 2023 | History

Governmental and nonprofit accounting

theory and practice

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Publish Date
Language
English

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Previews available in: English

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.

Published in
Upper Saddle River, NJ

Classifications

Dewey Decimal Class
657/.83500973
Library of Congress
HJ9777.A3 L95 2009, HJ9777.A3L95 2009

The Physical Object

Pagination
p. cm.

Edition Identifiers

Open Library
OL16445123M
ISBN 10
0136029515
LCCN
2008003305
OCLC/WorldCat
191207882
LibraryThing
1607395
Goodreads
2940954

Work Identifiers

Work ID
OL18568557W

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History

Download catalog record: RDF / JSON / OPDS | Wikipedia citation
January 14, 2023 Edited by ImportBot import existing book
December 13, 2022 Edited by CoverBot //covers.openlibrary.org/b/id/13059524-S.jpg
November 18, 2022 Edited by ImportBot import existing book
November 1, 2022 Edited by Scott365Bot Linking back to Internet Archive.
September 24, 2008 Created by ImportBot Imported from Library of Congress MARC record