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Governmental and nonprofit accounting : theory and practice

Author: Robert J Freeman; Craig D Shoulders
Publisher: Upper Saddle River, N.J. : Prentice Hall, ©1996.
Series: Prentice-Hall series in accounting.
Edition/Format:   Print book : English : 5th edView all editions and formats
Database:WorldCat
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Robert J Freeman; Craig D Shoulders
ISBN: 0133835642 9780133835649
OCLC Number: 33079024
Notes: Includes index.
Description: xxi, 835 pages : illustrations ; 26 cm.
Contents: Governmental and Nonprofit Accounting: Environment and Characteristics --
Characteristics and Types of G & NP Organizations --
G & NP Sector Significance --
The G & NP Environment --
Objectives of G & NP Accounting and Financial Reporting --
Authoritative Sources of G & NP Accounting Principles and Reporting Standards --
Separate Principles Established --
AICPA Audit Guides --
The FASB --
FASB-GASB Jurisdictions --
"Government" Defined --
The GASB --
GAAP Hierarchies --
Concepts and Objectives of SLG Accounting and Financial Reporting --
Governmental-Type Activities --
Financial Report Users --
Financial Report Uses --
Business-Type Activities --
Users and Uses of Financial Reports --
Financial Reporting Objectives --
Characteristics of SLG Accounting and Financial Reporting --
Fund Accounting --
Budgets and Appropriations --
Other Distinguishing Characteristics --
Commercial Accounting Comparison --
Evolution of Accounting Principles and Standards-Prior to the GASB --
Initial Evolution (1900-1933) --
National Committees on Municipal and Governmental Accounting (1934-1974) --
National Council on Governmental Accounting (1974-1984) --
State and Local Government Accounting Principles --
Overview of the GASB Financial Reporting Model --
The GASB Principles --
Accounting System Capabilities --
Fund Accounting --
Transaction Analysis --
Nonfund Accounts --
MFBA --
Classification and Terminology --
Annual Financial Reporting --
Budgeting, Budgetary Accounting, and Budgetary Reporting.
Series Title: Prentice-Hall series in accounting.
Responsibility: Robert J. Freeman, Craig D. Shoulders.

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