TY  - BOOK
AU  - Freeman, Robert J.
AU  - Shoulders,Craig D.
AU  - Allison,Gregory S.
AU  - Smith,G.Robert
TI  - Governmental and nonprofit accounting
SN  - 9781292040080
AV  - HJ 9777 .A3 F74 2014
U1  - 657/.83500973 22
PY  - 2014///
CY  - England
PB  - Pearson
KW  - Municipal finance
KW  - United States
KW  - Accounting
KW  - Local finance
KW  - Finance, Public
KW  - Fund accounting
KW  - Nonprofit organizations
N1  - Includes index; Governmental 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.
ER  -