Governmental and nonprofit accounting : theory and practice
Robert J. Freeman; Craig D. Shoulders; Gregory S. Allison; Terry K. Patton; G. Robert Smith
| Year of publication: |
2011 ; Rev. 9. ed., internat. ed.
|
|---|---|
| Authors: | Freeman, Robert J. ; Shoulders, Craig D. ; Allison, Gregory S. ; Patton, Terry K. ; Smith, G. Robert |
| Publisher: |
Boston, Mass. [u.a.] : Pearson |
| Subject: | Öffentliches Rechnungswesen | Public accounting | Öffentlicher Haushalt | Public budget | Länderhaushalt | State budget | Kommunalhaushalt | Municipal budget | Nonprofit-Organisation | Nonprofit organization | Bilanzierungsgrundsätze | Accounting standards | USA | United States |
| Description of contents: | Table of Contents [gbv.de] |
| Extent: | XXIX, 849 S. |
|---|---|
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Lehrbuch ; Textbook |
| Language: | English |
| Notes: | 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. |
| ISBN: | 0-13-210674-4 ; 978-0-13-210674-0 |
| Classification: | Betriebliches Rechnungswesen |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003950759