TY  - BOOK
AU  - Freeman,Robert J.
TI  - Governmental and nonprofit accounting: theory and practice 
SN  - 9780132751261
AV  - HJ9777.A3 L95 2013
U1  - 657.83500973 23
PY  - 2013///
CY  - Boston
PB  - Pearson
KW  - Municipal finance
KW  - United States
KW  - Accounting
KW  - Local finance
KW  - Finance, Public
KW  - Fund accounting
KW  - Nonprofit organizations
N1  - 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
ER  -