MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03541nam a2200421 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
3543767 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210125145223.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
970626s1998 nyua 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
97028116 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0471115886 (cloth : alk. paper) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(DLC) 97028116 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| Description conventions |
rda |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.835 |
| Edition number |
21 |
| Item number |
G.M.G. |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Granof, Michael H. |
| 9 (RLIN) |
10702 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Government and not-for-profit accounting : |
| Remainder of title |
concepts and practices / |
| Statement of responsibility, etc |
Michael H. Granof. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York : |
| Name of publisher, distributor, etc |
J. Wiley, |
| Date of publication, distribution, etc |
c1998. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvi, 703 p. : |
| Other physical details |
ill. ; |
| Dimensions |
26 cm.+ |
| Accompanying material |
1 computer laser optical disc (4 3/4 inch) |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
One computer disc in pocket. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
A text/CD-ROM package on key issues of governmental and not-for-profit accounting, with emphasis on critical thinking. A unique feature is an ongoing problem based on an actual comprehensive annual financial report (CAFR). Chapters cover topics including fund accounting, budgeting and control, recognizing revenue and expenditures in governmental funds, long-term obligations, reporting and disclosure, and auditing governments and not-for-profits. The CD-ROM contains a CAFR for the City of Orlando, Florida. The author is affiliated with the University of Texas-Austin. This second edition incorporates the latest GASB pronouncements, and recent updates to the Single Audit Act and Federal Accounting Standards Advisory Board Pronouncements. Annotation c. Book News, Inc., |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Table of Contents Chapter 1 The Government and Not-for-Profit Environment p. 1 Chapter 2 Fund Accounting p. 34 Chapter 3 Issues of Budgeting and Control p. 77 Chapter 4 Recognizing Revenues in Governmental Funds p. 162 Chapter 5 Recognizing Expenditures in Governmental Funds p. 162 Chapter 6 Accounting for Capital Projects and Debt Service p. 203 Chapter 7 Long-Lived Assets and Investments in Marketable Securities p. 242 Chapter 8 Long-Term Obligations p. 273 Chapter 9 Business-Type Activities p. 308 Chapter 10 Fiduciary Funds and Permanent Funds p. 353 Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis p. 400 Chapter 12 Other Not-for-Profit Organizations p. 449 Chapter 13 Using Cost Information to Manage and Control p. 521 Chapter 14 Managing for Results p. 565 Chapter 15 Auditing Governments and Not-for-Profit Organizations p. 603 Chapter 16 Federal Government Accounting p. 642 Glossary p. 685 Value Tables p. 700 Index p. 709 |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
System requirements: Windows 3.1 or Windows 95. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Finance, Public |
| Geographic subdivision |
United States |
| General subdivision |
Accounting. |
| 9 (RLIN) |
10703 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Finance, Public |
| General subdivision |
Accounting |
| -- |
Standards |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
10704 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Nonprofit organizations |
| Geographic subdivision |
United States |
| General subdivision |
Accounting. |
| 9 (RLIN) |
10705 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Nonprofit organizations |
| General subdivision |
Accounting |
| -- |
Standards |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
10706 |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of Contents |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/toc/onix01/97028116.html">http://www.loc.gov/catdir/toc/onix01/97028116.html</a> |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Publisher description |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy0706/97028116-d.html">http://www.loc.gov/catdir/enhancements/fy0706/97028116-d.html</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ocip |
| f |
19 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |