Governmental and nonprofit accounting. (2013)

• Record Type: Book
• Further Information: Note: Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G. Robert Smith.
• Authors: Freeman, Robert J; Shoulders, Craig D; Allison, Gregory S; Smith, G. Robert
• Contents: CHAPTER 1 Governmental and Nonprofit Accounting Environment and Characteristics CHAPTER 2 State and Local Government Accounting and Financial Reporting Model: The Foundation CHAPTER 3 The General Fund and Special Revenue Funds CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting CHAPTER 5 Revenue Accounting–Governmental Funds CHAPTER 6 Expenditure Accounting–Governmental Funds CHAPTER 7 Capital Projects Funds CHAPTER 8 Debt Service Funds CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds Introduction to Interfund-GCA-GLTL Accounting CHAPTER 10 Enterprise Funds CHAPTER 11 Internal Service Funds CHAPTER 12 Trust and Agency (Fiduciary) Funds Summary of Interfund-GCA-GLTL Accounting CHAPTER 13 Financial Reporting The Basic Financial Statements and Required Supplementary Information CHAPTER 14 Financial Reporting Deriving Government-Wide Financial Statements and Required Reconciliations CHAPTER 15 Financial Reporting The Comprehensive Annual Financial Report and the Financial Reporting Entity CHAPTER 16 Non-SLG Not-for-Profit Organizations CHAPTER 17 Accounting for Colleges and Universities CHAPTER 18 Accounting for Health Care Organizations CHAPTER 19 Federal Government Accounting CHAPTER 20 Auditing Governments and Not-for-Profit Organizations Index.
• Edition: Tenth edition, Pearson new international edition
• Publisher Details: Harlow : Pearson
• Publication Date: 2013
• Copyright Date: 2014
• Extent: 1 online resource
• Subjects: 657.835045; Municipal finance -- United States -- Accounting; Finance, Public -- United States -- Accounting; Nonprofit organizations -- United States -- Accounting
• Languages: English
• ISBNs: 9781292053004; 1292053003
• Related ISBNs: 9781292040080
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.