000 -LEADER |
fixed length control field |
02399cam a2200313 a 4500 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20190514122533.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
080123s2009 njua 001 0 eng |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9780132106740 |
|
International Standard Book Number |
0136029515 |
|
International Standard Book Number |
9780136029519 |
041 ## - Language |
Language code of text/sound track or separate title |
eng |
050 00 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HJ9777.A3 |
Item number |
G952 |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657.83500973 |
Edition number |
22 |
Item number |
G952 |
245 00 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
Title |
Governmental and nonprofit accounting : |
Remainder of title |
theory and practice / |
Statement of responsibility, etc |
Robert J. Freeman ... [et al.]. |
250 ## - EDITION STATEMENT |
Edition statement |
9th ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Upper Saddle River, N.J : |
Name of publisher, distributor, etc |
Pearson/Prentice Hall, |
Date of publication, distribution, etc |
2009. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xxix, 846 p. : |
Other physical details |
ill. ; |
Dimensions |
29 cm. |
500 ## - GENERAL NOTE |
General note |
Includes index. |
|
General note |
Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed. |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
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. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Municipal finance |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
9 (RLIN) |
12651 |
|
Topical term or geographic name as entry element |
Local finance |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
9 (RLIN) |
12652 |
|
Topical term or geographic name as entry element |
Finance, Public |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
9 (RLIN) |
12653 |
|
Topical term or geographic name as entry element |
Fund accounting |
Geographic subdivision |
United States. |
9 (RLIN) |
12654 |
|
Topical term or geographic name as entry element |
Nonprofit organizations |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
9 (RLIN) |
6861 |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Freeman, Robert J. |
9 (RLIN) |
12655 |
|
Personal name |
Freeman, Robert J. |
Title of a work |
Governmental and nonprofit accounting. |
9 (RLIN) |
12655 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Item type |
Book |