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
9780132751261 9780133083767 0132751267
Municipal finance--Accounting.--United States Local finance--Accounting.--United States Finance, Public--Accounting.--United States Fund accounting--United States. Nonprofit organizations--Accounting.--United States