TY  - BOOK
AU  - Freeman,Robert J.
AU  - Shoulders,Craig D.
AU  - Allison,Gregory S.
AU  - Patton,Terry K.
AU  - Smith,G.Robert
TI  - Governmental and nonprofit accounting : theory and practice
SN  - 9780132106740
AV  - HJ9777.A3G68 2011 
PY  - 2011///
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 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
ER  -