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 F73G 2014 PY - 2014/// CY - Boston PB - Pearson KW - FINANCE, PUBLIC KW - UNITED STATES KW - ACCOUNTING KW - FUND ACCOUNTING KW - MUNICIPAL FINANCE KW - GOVERNMENTAL ACCOUNTING N1 - Chapter 1:Governmental and nonprofit accounting page 1-30 -- Chapter 2: State and local government accounting and financial reporting model page 31-68 -- Chapter 3: The general fund and special revenue funds page 69-120 -- Chapter 4: Budgeting, budgetary accounting, and budgetary reporting page 121-169 -- Chapter 5: Revenue accounting-Governmental funds page 170-217 -- Chapter 6: Expenditure accounting-Governmental funds page 218-257 -- Chapter 7: Capital projects funds page 258-294 -- Chapter 8: Debt service funds page 295-334 -- Chapter 9: General capital assets; General long-term liabilities; Permanent fund page 335-381; Chapter 10: Enterprise funds page 382-430 -- Chapter 11: Internal service funds page 431-461 -- Chapter 12: Trust and agency (fiduciary) funds page 462-497 -- Chapter 13: Financial reporting: The basic financial statements and required supplementary information page 498-538 -- Chapter 14: Financial reporting: Deriving government-wide financial statements and required reconciliations page 539-590 -- Chapter 15: Financial reporting: The comprehensive annual financial report and the financial reporting entity page 591-624 -- Chapter 16: Accounting for colleges and universities page 625-662 -- Chapter 17: Accounting for health care organizations page 663-692 -- Chapter 18: Federal government accounting page 693-730 ER -