Table of contents for Governmental and nonprofit accounting : theory and practice / Robert J. Freeman ... [et al.].

Bibliographic record and links to related information available from the Library of Congress catalog.

Note: Contents data are machine generated based on pre-publication provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.

Table of Contents
1	Governmental and Nonprofit Accounting: Environment and Characteristics
2	State and Local Government Accounting and Financial Reporting Model: The Foundation
3	The General Fund and Special Revenue Funds
4	Budgeting, Budgetary Accounting, and Budgetary Reporting
5	Revenue Accounting; Governmental Funds
6	Expenditure Accounting; Governmental Funds
9	General Capital Assets; General Long-Term Liabilities; Permanent Funds
10	Enterprise Funds
11	Internal Service Funds
12	Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
13	Financial Reporting: The Basic Financial Statements and Required Supplementary Information
14	Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
15	Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
16	Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach
17	Accounting for Colleges and Universities
18	Accounting for Health Care Organizations
19	Federal Government Accounting
20	Auditing Governments and Not-for-Profit Organizations

Library of Congress Subject Headings for this publication:

Municipal finance -- United States -- Accounting.
Local finance -- United States -- Accounting.
Finance, Public -- United States -- Accounting.
Fund accounting -- United States.
Nonprofit organizations -- United States -- Accounting.