02030cam a2200337 a 450000100090000000300060000900500170001500800410003201000160007302000180008903500240010704000350013104300120016605000260017808200220020410000230022624500770024925000130032626000320033930000250037150400200039650509710041665000500138765000460143765000480148365000360153165000560156770000240162370000240164770000210167116164122AUA.120180717154859.0100330s2011 mau b 001 0 eng  a 2010013898 a9781292040080 a(OCoLC)ocn598305102 aDLCcDLCdYDXdYDXCPdZADdDLC an-us---00aHJ 9777 .A3bF74 201400a657/.83500973222 aFreeman, Robert J.00aGovernmental and nonprofit accounting /cRobert J. Freeman ... [et al.]. a10th ed. aEngland :bPearson,cc2014. aii, 772 p. ;c29 cm. aIncludes index.0 aGovernmental and nonprofit accounting environment -- State and local government accounting and financial reporting model -- 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 summary -- 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 -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting.  0aMunicipal financezUnited StatesxAccounting. 0aLocal financezUnited StatesxAccounting. 0aFinance, PubliczUnited StatesxAccounting. 0aFund accountingzUnited States. 0aNonprofit organizationszUnited StatesxAccounting.1 aShoulders, Craig D.1 aAllison, Gregory S.1 aSmith, G. Robert