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| 999 |
_c2617 _d2617 |
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| 001 | 3087118 | ||
| 005 | 20201102133516.0 | ||
| 008 | 980706s1999 ilu f b 001 0 eng d | ||
| 010 | _a 98011737 | ||
| 020 | _a0132726750 | ||
| 040 |
_aDLC _cDLC _dDLC _erda |
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| 043 | _an-us--- | ||
| 082 | 0 | 0 |
_a657.83500973 _221 _bF.R.G. |
| 100 | 1 |
_aFreeman, Robert J. _910707 _eauthor |
|
| 245 | 1 | 0 |
_aGovernmental and nonprofit accounting : _btheory and practice / _cRobert J. Freeman , Craig D. Shoulders. |
| 250 | _aSixth edition | ||
| 264 |
_aUpper Saddle River, N.J. : _bPrentice Hall, _c1999. |
||
| 300 |
_axxvi, 858 pages ; _c26 cm. |
||
| 336 |
_2rdacontent _atext |
||
| 337 |
_2rdamedia _aunmediated |
||
| 338 |
_2rdacarrier _avolume |
||
| 490 | 1 | _aPrentice-Hall series in accounting | |
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 0 | _a1. 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. | |
| 520 | _aProvides 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 |
_aMunicipal finance _zUnited States _xAccounting. _910708 |
|
| 650 | 0 |
_aLocal finance _zUnited States _xAccounting. _910709 |
|
| 650 | 0 |
_aFinance, Public _zUnited States _xAccounting. _910710 |
|
| 650 | 0 |
_aFund accounting _zUnited States. _910711 |
|
| 650 | 0 |
_aNonprofit organizations _zUnited States _xAccounting. _910712 |
|
| 700 | 1 |
_aShoulders, Craig D. _910713 _eco-author |
|
| 906 |
_a7 _bcbc _corignew _d1 _eocip _f19 _gy-gencatlg |
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| 942 |
_2ddc _cBK |
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