Governmental and nonprofit accounting : theory and practice

Governmental and nonprofit accounting theory and practice

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...

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Bibliographische Detailangaben
Weitere Verfasser: Freeman, Robert J. (BerichterstatterIn), Shoulders, Craig D. (BerichterstatterIn), Allison, Gregory S. (BerichterstatterIn), Patton, Terry K. (BerichterstatterIn), Smith, G. Robert (BerichterstatterIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: Boston, Mass. u.a. Pearson 2011
Ausgabe:Rev. 9. ed., internat. ed.
Schlagworte:
Öffentliches Rechnungswesen > Öffentlicher Haushalt > Länderhaushalt > Kommunalhaushalt > Nonprofit-Organisation > Bilanzierungsgrundsätze > USA > Municipal finance > Accounting > Local finance > Finance, Public > Fund accounting > Nonprofit organizations > Rechnungswesen > Lehrbuch
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Beschreibung
Zusammenfassung: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.
Beschreibung:Includes bibliographical references and index
Beschreibung:XXIX, 849 S.
ISBN:0132106744
0-13-210674-4
9780132106740
978-0-13-210674-0