| 000 -LEADER |
|---|
| fixed length control field |
01858cam a2200277 a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200130153339.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
120430s2014 enka b 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781292040080 |
| 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 |
L95 2013 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.83500973 |
| Edition number |
23 |
| Item number |
G721 |
| 245 00 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
Governmental and nonprofit accounting / |
| Statement of responsibility, etc |
Robert J. Freeman ... [et al.]. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
10th. international ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Harlow, England : |
| Name of publisher, distributor, etc |
Pearson Education, |
| Date of publication, distribution, etc |
2014. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
ii, 772 p. : |
| Other physical details |
ill. ; |
| Dimensions |
29 cm. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Include index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Governmental and nonprofit accounting -- State and local government accounting and financial reporting -- 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 -- Financial reporting -- Financial reporting : the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations -- 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 |
| General subdivision |
Accounting. |
| Geographic subdivision |
United States |
| 9 (RLIN) |
6861 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Freeman, Robert J. |
| Relator term |
author |
| 9 (RLIN) |
44723 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
Book |
