Governmental and nonprofit accounting : theory and practice / (Record no. 390)
| 000 -LEADER | |
|---|---|
| fixed length control field | 02520cam a2200385 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 16164122 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20140116120826.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100330s2011 mau b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2010013898 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780132106740 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)ocn598305102 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| Modifying agency | YDX |
| -- | YDXCP |
| -- | ZAD |
| -- | DLC |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ9777.A3G68 2011 |
| 245 00 - TITLE STATEMENT | |
| Title | Governmental and nonprofit accounting : theory and practice / |
| Statement of responsibility, etc | Robert J. Freeman ... [et al.]. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 9th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Boston : |
| Name of publisher, distributor, etc | Pearson, |
| Date of publication, distribution, etc | 2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxix, 849 p. ; |
| Dimensions | ill. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Governmental and nonprofit accounting environment and characteristics -- State and local government accounting and financial reporting model : the foundation -- 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 introduction to Interfund-GCA-GLTL accounting -- Enterprise funds -- Internal service funds -- Trust and agency (fiduciary) funds summary of Interfund-GCA-GLTL accounting -- Financial reporting the basic financial statements and required supplementary information -- Financial reporting deriving government-wide financial statements and required reconciliations -- Financial reporting the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations SFAS -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Municipal finance |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Local finance |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Finance, Public |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Fund accounting |
| Geographic subdivision | United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Nonprofit organizations |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Freeman, Robert J. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Shoulders, Craig D. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Allison, Gregory S. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Patton, Terry K. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Smith, G. Robert |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ecip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Book |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Date checked out | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Riara University Library | Riara University Library | 18/10/2011 | Purchase | 4 | HJ9777.A3G68 2011 | 2062/11 | 15/08/2023 | 25/07/2023 | C.1 | 18/10/2011 | Book | |||||
| Riara University Library | Riara University Library | 18/10/2011 | Purchase | HJ9777.A3G68 2011 | 2060/11 | 18/10/2011 | C.2 | 18/10/2011 | Book | |||||||
| Riara University Library | Riara University Library | 18/10/2011 | Purchase | 2 | HJ9777.A3G68 2011 | 2061/11 | 15/12/2016 | 07/09/2016 | C.3 | 18/10/2011 | Book |