MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02785nam a2200397 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
3087118 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20201102133516.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
980706s1999 ilu f b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
98011737 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0132726750 |
| 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 |
657.83500973 |
| Edition number |
21 |
| Item number |
F.R.G. |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Freeman, Robert J. |
| 9 (RLIN) |
10707 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Governmental and nonprofit accounting : |
| Remainder of title |
theory and practice / |
| Statement of responsibility, etc |
Robert J. Freeman , Craig D. Shoulders. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Sixth edition |
| 264 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Upper Saddle River, N.J. : |
| Name of publisher, distributor, etc |
Prentice Hall, |
| Date of publication, distribution, etc |
1999. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxvi, 858 pages ; |
| Dimensions |
26 cm. |
| 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 |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Prentice-Hall series in accounting |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Governmental and Nonprofit Accounting : Environment and Characteristics. 2. State and Local Government Accounting: Environment, Objectives, and Principles. 3. Budgeting, Budgetary Accounting, and Budgetary Reporting. 4. General and Special Revenue Funds. 5. Revenue Accounting-Governmental Funds. 6. Expenditure Accounting-Governmental Funds. 7. Capital Projects Funds. 8. Debt Service Funds. 9. General Fixed Assets; General Long-Term Debt: Introduction to Interfund-Account Group Accounting. 10. Trust and Agency (Fiduciary) Funds. 11. Internal Service Funds. 12. Enterprise Funds: Summary of Interfund-Account Group Accounting. 13. Financial Reporting: The CAFR and GPFS. 14. Financial Accounting and Reporting: Complex Reporting: Entities and Non-GAAP Bases of Accounting. 15. Contemporary Issues. 16. Accounting for Colleges and Universities. 17. Accounting for Health Care Organizations. 18. Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach. 19. Federal Government Accounting. 20. Auditing.<br/> |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Provides students with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with an approach that enables students to grasp the accounting and reporting framework for a government before focusing on specific individual fund types and account groups. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Municipal finance |
| Geographic subdivision |
United States |
| General subdivision |
Accounting. |
| 9 (RLIN) |
10708 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Local finance |
| Geographic subdivision |
United States |
| General subdivision |
Accounting. |
| 9 (RLIN) |
10709 |
| 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) |
10710 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fund accounting |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
10711 |
| 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) |
10712 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Shoulders, Craig D. |
| 9 (RLIN) |
10713 |
| Relator term |
co-author |
| 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 |