Governmental and nonprofit accounting : theory and practice /

Additional authors: Freeman, Robert J. | Shoulders, Craig D. | Allison, Gregory S. | Patton, Terry K. | Smith, G. Robert
Edition statement:9th ed. Published by : Pearson, (Boston :) Physical details: xxix, 849 p. ; ill. ISBN:9780132106740.
Subject(s): Municipal finance -- United States -- Accounting. | Local finance -- United States -- Accounting. | Finance, Public -- United States -- Accounting. | Fund accounting -- United States. | Nonprofit organizations -- United States -- Accounting.
Year: 2011 Item type: Book

Includes bibliographical references and index.

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.

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