TY  - BOOK
AU  - Freeman,Robert J.
AU  - Shoulders,Craig D.
TI  - Governmental and nonprofit accounting: theory and practice 
T2  - Prentice-Hall series in accounting
SN  - 0132726750
U1  - 657.83500973 21
PY  - 1999///
CY  - Upper Saddle River, N.J.
PB  - Prentice Hall
KW  - Municipal finance
KW  - United States
KW  - Accounting
KW  - Local finance
KW  - Finance, Public
KW  - Fund accounting
KW  - Nonprofit organizations
N1  - Includes bibliographical references and index; 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

N2  - 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
ER  -