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Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.]. - 10th ed, International ed. - Boston : Pearson, c2013. - xxvi, 837 p. : ill. ; 29 cm.

Includes bibliographical references and index.

Governmental and nonprofit accounting -- State and local government accounting and financial reporting -- The general fund and special revenue funds -- Budgeting, budgetary accounting, and budgetary reporting -- Revenue accounting-governmental funds -- Expenditure accounting-governmental funds -- Capital projects funds -- Debt service funds -- General capital assets : general long-term liabilities : permanent funds -- Enterprise funds -- Internal service funds -- Trust and agency (fiduciary) funds -- Financial reporting -- Financial reporting : the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit
.organizations

ISBN: 9780132751261 9780133083767 0132751267

Subjects--Topical Terms:
Municipal finance--Accounting.--United States
Local finance--Accounting.--United States
Finance, Public--Accounting.--United States
Fund accounting--United States.
Nonprofit organizations--Accounting.--United States

LC Class. No.: HJ9777.A3 / L95 2013

Dewey Class. No.: 657.83500973 / GON