Governmental and nonprofit accounting : theory and practice / Robert J. Freeman , Craig D. Shoulders.
Material type:
TextSeries: Upper Saddle River, N.J. : Prentice Hall, 1999Edition: Sixth editionDescription: xxvi, 858 pages ; 26 cmContent type: - text
- unmediated
- volume
- 0132726750
- 657.83500973 21 F.R.G.
| Item type | Current library | Collection | Call number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
Books
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Main library B5 | Commerce and business administration ( Accounting ) | 657.83500973 F.R.G. (Browse shelf(Opens below)) | Available | 00007855 |
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.
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.
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