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Governmental and nonprofit accounting : theory and practice /

by Freeman, Robert J.
Material type: materialTypeLabelBookPublisher: NJ : Pearson, c2009Edition: 9th ed.Description: xx, 856 p. : ill. ; 28 cm.ISBN: 0136029515; 9780136029519.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
Contents:
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 -- 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 116 and 117 approach -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations.
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Item type Current location Collection Call number Copy number Status Date due Barcode
Books Books Dhaka University Library
General Stacks 		Non Fiction 657.98 GOV (Browse shelf) 1 Available 454583
Books Books Dhaka University Library
General Stacks 		Non Fiction 657.98 GOV (Browse shelf) 2 Available 454584
Books Books Dhaka University Library
General Stacks 		Non Fiction 657.98 GOV (Browse shelf) 7 Available 478011
Books Books Dhaka University Library
General Stacks 		Non Fiction 657.98 GOV (Browse shelf) 8 Available 478012

Includes 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 -- 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 116 and 117 approach -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations.

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Last Updated on September 15, 2019
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