| Edition |
Rev. 9th ed |
| Description |
xxix, 849 p. ; 29 cm. |
| Bibliography |
Includes bibliographical references and index. |
| 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 introduction to Interfund-GCA-GLTL accounting -- 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 -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations. |
| Subject |
Municipal finance -- United States -- Accounting
|
|
Local finance -- United States -- Accounting
|
|
Finance, Public -- United States -- Accounting
|
|
Fund accounting -- United States
|
|
Nonprofit organizations -- United States -- Accounting
|
| Added Author |
Freeman, Robert J
|
| ISBN |
9780132552721 |
|
0132552728 |
|
9780132106740 |
|
