Governmental and nonprofit accounting: theory and practice
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, NJ
Pearson/Prentice Hall
2009
|
| Ausgabe: | 9. ed., internat. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes index. -- Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed. |
| Beschreibung: | XX, 856 S. graph. Darst. |
| ISBN: | 0135031664 9780135031667 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV023324774 | ||
| 003 | DE-604 | ||
| 005 | 20191203 | ||
| 007 | t | ||
| 008 | 080602s2009 xxud||| |||| 00||| eng d | ||
| 010 | |a 2008003305 | ||
| 020 | |a 0135031664 |9 0-13-503166-4 | ||
| 020 | |a 9780135031667 |9 978-0-13-503166-7 | ||
| 035 | |a (OCoLC)233383177 | ||
| 035 | |a (DE-599)HBZHT015588725 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 044 | |a xxu |c US | ||
| 049 | |a DE-703 |a DE-M382 |a DE-11 | ||
| 050 | 0 | |a HJ9777.A3 | |
| 082 | 0 | |a 657/.83500973 | |
| 082 | 0 | |a 657.83500973 |2 22 | |
| 084 | |a QQ 000 |0 (DE-625)141967: |2 rvk | ||
| 245 | 1 | 0 | |a Governmental and nonprofit accounting |b theory and practice |c Robert J. Freeman ... |
| 250 | |a 9. ed., internat. ed. | ||
| 264 | 1 | |a Upper Saddle River, NJ |b Pearson/Prentice Hall |c 2009 | |
| 300 | |a XX, 856 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes index. -- Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed. | ||
| 650 | 4 | |a Finanzwirtschaft | |
| 650 | 4 | |a Municipal finance |z United States |x Accounting | |
| 650 | 4 | |a Local finance |z United States |x Accounting | |
| 650 | 4 | |a Finance, Public |z United States |x Accounting | |
| 650 | 4 | |a Fund accounting |z United States | |
| 650 | 4 | |a Nonprofit organizations |z United States |x Accounting | |
| 650 | 0 | 7 | |a Nonprofit-Organisation |0 (DE-588)4293729-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kommunales Unternehmen |0 (DE-588)4123543-5 |2 gnd |9 rswk-swf |
| 651 | 4 | |a USA | |
| 651 | 7 | |a USA |0 (DE-588)4078704-7 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 0 | 1 | |a Nonprofit-Organisation |0 (DE-588)4293729-2 |D s |
| 689 | 0 | 2 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 1 | 1 | |a Kommunales Unternehmen |0 (DE-588)4123543-5 |D s |
| 689 | 1 | 2 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Freeman, Robert J. |e Sonstige |0 (DE-588)170564096 |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016508813&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-016508813 | ||
Datensatz im Suchindex
| _version_ | 1804137665306558464 |
|---|---|
| adam_text | Brief Contents
Preface l
CHAPTER 1 Governmental and Nonprofit Accounting
Environment and Characteristics 11
CHAPTER 2 State and Local Government Accounting and Financial Reporting
Model: The Foundation 42
CHAPTER 3 The General Fund and Special Revenue Funds 79
CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting 129
CHAPTER 5 Revenue Accounting—Governmental Funds 183
CHAPTER 6 Expenditure Accounting—Governmental Funds 230
CHAPTER 7 Capital Projects Funds 272
CHAPTER 8 Debt Service Funds 311
CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
Introduction to Interfund-GCA-GLTL Accounting 352
CHAPTER 10 Enterprise Funds 399
CHAPTER 11 Internal Service Funds 448
CHAPTER 12 Trust and Agency (Fiduciary) Funds
Summary of Interfund-GCA-GLTL Accounting 480
CHAPTER 13 Financial Reporting
The Basic Financial Statements and Required Supplementary Information 516
CHAPTER 14 Financial Reporting
Deriving Government-Wide Financial Statements and Required Reconciliations 565
CHAPTER 15 Financial Reporting
The Comprehensive Annual Financial Report and the Financial Reporting Entity 621
CHAPTER 16 Non-SLG Not-for-Profit Organizations
SFAS 116 and 117 Approach 654
CHAPTER 17 Accounting for Colleges and Universities 693
Brief Contents
CHAPTER 18 Accounting for Health Care Organizations 731
CHAPTER 19 Federal Government Accounting 761
CHAPTER 20 Auditing Governments and Not-for-Profit Organizations 798
Index 841
Contents
Preface 1
CHAPTER 1
Governmental and Nonprofit Accounting: Environment and Characteristics 11
Characteristics and Types of G NP Organizations 12
G NP Sector Significance 12
The G NP Environment 13
Objectives of G NP Accounting and Financial Repotting 16
Authoritative Sources of G NP Accounting Principles and Reporting Standards 16
TheFAF 17
TheFASB 17
FASB-GASB Jurisdictions 17
Government Defined 18
1-1 In Practice: Not-for-Profit (Nonprofit) Organizations May Be Governments 18
TheGASB 19
GAAP Hierarchies 21
Concepts and Objectives of SLG Accounting and Financial Reporting 22
Governmental-Type Activities 23
Financial Report Users 27
Financial Report Uses 28
Business-Type Activities 28
Users and Uses of Financial Reports 29
Financial Reporting Objectives 30
Characteristics of SLG Accounting and Financial Reporting 31
Fund Accounting 31
Budgets and Appropriations 32
Other Distinguishing Characteristics 33
Commercial Accounting Comparison 34
Concluding Comments 34
Appendix 1 -1 Evolution of Accounting Principles and Standards—Prior to the GASB 34
Questions 37
Exercises 38
Problems 40
CHAPTER 2
State and Local Government Accounting and Financial Reporting Model: The Foundation 42
Overview of the GASB Financial Reporting Model 43
The Fundamental Features of the SLG Accounting and Financial Reporting Model 45
GAAP and Legal Compliance 46
Fund Accounting 47
Fund Categories 48
Transaction Analysis 53
Types of Funds 54
2-1 In Practice: Governmental Fund Accounting for the Dallas Cowboys Football Stadium 59
Comparative Financial Statement Formats 62
Annual Financial Reporting 65
Concluding Comments 69
Questions 69
X Contents
Exercises 70
Problems 74
Cases 77
CHAPTER 3
The General Fund and Special Revenue Funds 79
Measurement Focus 80
Purposes and Assumptions of This Chapter 81
General Fund Accounting—Illustrative Example 81
Entries During 20X1 82
Year-End Adjustments 93
Preclosing Trial Balances 94
Illustrative Example Worksheets 94
20X1 Closing Entries 94
Reserve for Encumbrances 96
Postclosing Trial Balance 97
Balance Sheets 98
Interim Balance Sheet 98
Year-End Balance Sheet 98
Fund Balance 99
Fund Balance Reserves 100
Unreserved Fund Balance 101
Fund Balance Designations 101
Interfund Receivables and Payables 102
Capital Assets and Long-Term Liabilities 102
Statement of Revenues, Expenditures, and Changes in Fund Balances 103
Restatements 105
Extraordinary Items and Special Items 105
Classification of Expenditures 105
Combining Special Revenue Fund Statements 108
Concluding Comments 110
Appendix 3-1 General Ledger Worksheet and Subsidiary Ledgers 110
Appendix 3-2 Classification of Expenditures 110
Appendix 3-3 Alternative Account Structure and Entries 119
Questions 120
Exercises 120
Problems 123
Cases 126
CHAPTER 4
Budgeting, Budgetary Accounting, and Budgetary Reporting 129
The Government Budgetary Perspective 130
Budgetary Accounting and Reporting 131
Budgetary Accounting and Control 131
Recording the Budget—General Ledger and Subsidiary Ledger 134
Budget Revisions 135
Revenues and Expenditures Ledgers Incorporating Budgetary Accounts 140
Level of Detail in Subsidiary Ledgers 145
Budgetary Reporting Overview 146
The Budgetary Basis 146
Interim Budgetary Statements 146
Contents XI
Budget Comparison Schedule or Statement of Revenues, Expenditures, and Changes in Fund Balance—Budget
and Actual 149
Budgetary Comparison Statement Illustrated—Budgetary Basis Same as GAAP 150
Budgetary Comparison Statement Illustrated—Budgetary Basis Differs from GAAP 150
Entries During 20X2 153
Use of a Budgetary Fund Balance Account 154
Budgetary Planning, Control, and Evaluation 155
Planning 156
Control 156
Evaluation 156
Basic Budgetary Terminology 157
Capital vs. Current Budgets 157
Tentative vs. Enacted Budgets 157
General vs. Special Budgets 158
Fixed vs. Flexible Budgets 158
Executive vs. Legislative Budgets 158
Budgetary Approaches and Emphases 159
Budget Preparation 160
Overview 160
Preliminary Estimates 160
Preparing the Budget 161
Revenue Estimates and Requests 162
Expenditure Estimates and Requests 162
Expenditure Budgeting Approaches 162
Legislative Consideration and Action 165
Budget Execution 166
Concluding Comments 166
Questions 166
Exercises 167
Problems 171
Cases 175
Harvey City Comprehensive Case 178
CHAPTER 5
Revenue Accounting—Governmental Funds 183
Revenue Definition and Recognition 184
Nonexchange Transactions 186
Governmental Fund and Proprietary Fund Revenue Recognition Compared 188
Classification of Revenue Accounts 190
General Fund Revenues 190
Other Governmental Funds Revenues 190
Taxes 191
Taxpayer-Assessed Taxes 191
Property Taxes 192
Property Tax Statements/Schedules 201
Licenses and Permits 201
Intergovernmental Revenues 201
Intergovernmental Revenue Classifications 202
Intergovernmental Revenue Accounting 203
Charges for Services 206
Interfund Services vs. Reimbursements 206
Charges for Services 206
XII Contents
Fines and Forfeits 208
Investment Earnings 209
Miscellaneous Revenues 212
Escheats 212
Private Contributions 213
Selected Nonrevenue Fund Balance Increases 213
Capital Asset Sales/Losses 213
Internal PILOTS 213
Collateralized Borrowings 214
Revenue Reporting: GAAP vs. Budgetary 214
Changes in Accounting Principles 214
Error Correction 217
Concluding Comments 218
Questions 218
Exercises 219
Problems 223
Cases 227
Harvey City Comprehensive Case 228
CHAPTER 6
Expenditure Accounting—Governmental Funds 230
Expenditure Definition and Recognition 231
Capital Outlay Expenditures 232
Debt Service Expenditures 233
Intergovernmental Expenditures 233
Current Operating Expenditures 233
Inventories and Prepayments 233
Expenditure Recognition Summary 234
Expenditure Accounting Controls 235
Expenditure Accounting Procedures 235
Personal Services 236
Materials and Supplies 238
Other Services and Charges 242
Adjusting Entries 245
6-1 In Practice: Government Lease Transactions 246
Encumbrances 247
Debt Service 248
Claims and Judgments 248
Compensated Absences 252
Pension/OPEB Plan Contributions 253
Expenditure Reporting: GAAP vs. Budgetary 254
Changes in Accounting Principles 255
Alternative Principles 255
New GASB Standards 258
Error Correction 259
Concluding Comments 259
Questions 260
Exercises 260
Problems 262
Cases 269
Harvey City Comprehensive Case 270
Contents XIII
CHAPTER 7
Capital Projects Funds 272
Capital Projects Fund Operations and Accounting Standards 274
CPF Financial Resources 274
Number of Funds 274
CPF Life Cycle 275
The Budget 276
Interim Financing 277
Project Costs 278
Intergovernmental Revenues 279
Recording Bond Issues 279
Capital Projects Fund—Case Illustration Begun, 20X1 279
Budgetary Entry 280
Transaction/Event Entries 281
General Ledger Worksheet(s) 282
Preclosing Trial Balance 283
Closing Entries 284
Financial Statements 285
Capital Projects Fund—Case Illustration Concluded, 20X2 289
20X1 Accounts Closed 289
Case Illustration Assumptions and Entries—20X2 289
General Ledger Worksheet 292
20X2 Financial Statements 292
Other Capital Projects Fund Operations, Accounting, and Reporting Matters 295
Bond Anticipation Notes (BANs) 295
Investments and Arbitrage 297
Remaining Fund Balance 297
Reporting Multiple Projects 297
Combining CPF Statements 298
Concluding Comments 298
Questions 299
Exercises 299
Problems 302
Cases 307
Harvey City Comprehensive Case 309
CHAPTER 8
Debt Service Funds 311
Debt Service Fund Environment, Financing, and Expenditure Recognition 312
Long-Term Liabilities 312
Fixed vs. Variable Rates 313
Debt Service Payments 314
Bonds and Fiscal Agents 314
Required DSF Reserves 315
Bond Ratings 315
Bond Insurance 315
Sources of Financing 315
DSF Investments 316
DSF Expenditure Recognition 316
Debt Service Fund for a Serial Bond Issue: Case Illustration 317
Illustrative Entries 318
Financial Statements 320
XIV Contents
Special Assessment Debt Service Funds 320
Illustrative Entries 322
Illustrative Financial Statements 324
Other Conventional Debt Service Fund Considerations 325
Nonaccrual of Interest 325
Combining Balance Sheet 325
Combining Operating Statement 325
Debt Service Fund for a Term Bond Issue 325
Sinking Fund Requirements 327
Debt Service Funds for Deep Discount Issues 328
Refundings 329
Reasons for Refundings 330
Refundings Defined 330
Defeasance of Debt 331
8-1 In Practice: GFOA Recommended Practice: Analyzing an Advance Refunding 332
Debt Service Funds for Refundings 332
Current Refunding 333
Advance Refunding 335
Debt and Non-Debt Financing 336
Reporting Refundings 338
Advance Refunding Disclosures 338
Concluding Comments 339
Questions 341
Exercises 341
Problems 344
Cases 348
Harvey City Comprehensive Case 350
CHAPTER 9
General Capital Assets; General Long-Term Liabilities; Permanent Funds:
Introduction to Interfund-GCA-GLTL Accounting 352
Overview of General Capital Assets and General Long-Term Liabilities Accounting Procedures 353
General Capital Assets 354
General Capital Assets Defined 354
Initial Valuation 355
Classification 356
Capitalization Policy 356
9-1 In Practice 357
Property Records 358
Capital Assets Inventory 359
Additions, Betterments, and Renewals 359
Depreciation/Accumulated Depreciation 359
Updating GCA Accounts 361
Recording Depreciation 364
Sale, Replacement, or Retirement 364
Intragovernmental Transactions 366
Impairment 368
Insurance Recoveries 370
Damage or Destruction 370
Reporting and Disclosures 371
General Long-Term Liabilities 371
9-2 In Practice 373
CPF-DSF-GLTL 374
Contents XV
Serial Debt 375
Special Assessment Debt 375
Other Government Liabilities 375
Interest-Related Adjustments 377
Defaulted Bonds 377
In-Substance Defeasance 378
GLTL Records 378
GLTL Reporting and Disclosures 378
Permanent Funds 379
Introduction to Interfund-GCA-GLTL Accounting 382
Concluding Comments 386
Questions 386
Exercises 387
Problems 390
Cases 394
Harvey City Comprehensive Case 396
CHAPTER 10
Enterprise Funds 399
Common Characteristics and Principles of Proprietary Funds 399
Accounting Equation 399
Accounting Principles 400
Financial Statements 400
Enterprise Funds 409
Enterprise Funds Defined 409
Specific EF Topics 410
EF Accounting Illustrated 414
Enterprise Fund Reporting Illustrated 425
Combining Enterprise Fund Financial Statements 428
Concluding Comments 434
Questions 434
Exercises 435
Problems 438
Cases 443
Harvey City Comprehensive Case 446
CHAPTER 11
Internal Service Funds 448
Overview of Accounting Principles 449
Initial Establishment 449
Pricing Policies 452
Pricing Methods 452
Relation to Budget 453
Financial Statements 453
Internal Service Fund Accounting Illustrated 454
Automotive Equipment Unit 454
Central Stores Fund 458
Self-Insurance Fund 462
11-1 In Practice: Practice Examples: Internal Service Funds 462
11-2 In Practice: Practice Examples: Self-Insurance Note Disclosure 463
Disposition of Increase or Decrease in Net Assets 467
Dissolution of an Internal Service Fund 467
XVI Contents
Combining Internal Service Fund Financial Statements 467
Concluding Comments 467
Questions 471
Exercises 471
Problems 474
Cases 476
Harvey City Comprehensive Case 478
CHAPTER 12
Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting 480
The Accountability Focus 481
Agency Funds 482
Simpler Agency Funds 483
12-1 In Practice: Practice Examples: Agency Funds 484
Tax Agency Funds 484
Special Assessment Agency Funds 488
Trust Funds 489
Private-Purpose Trusts 489
Investment Trusts 491
Pension Trusts 492
12-2 In Practice: Defined Benefit Pension Trust Funds: Statement Information vs. Schedule of Funding Progress 495
Combining Trust and Agency Fund Financial Statements 500
Additional Interfund—General Capital Asset—General Long-Term Liability Accounting Illustrations 500
Concluding Comments 506
Questions 506
Exercises 507
Problems 510
Cases 513
Harvey City Comprehensive Case 515
CHAPTER 13
Financial Reporting: The Basic Financial Statements and Required Supplementary Information 516
Basic Financial Statements Overview 518
Fund Financial Statements 519
Major Fund Reporting 520
Fund-Based Financial Statements 528
13-1 In Practice 529
13-2 In Practice: GFOA Policy Statement: Budgetary Reporting 531
Government-Wide Financial Statements 532
Statement of Net Assets 534
Statement of Activities 536
Measurement Focus 538
Reporting Expenses 539
Program vs. General Revenues 541
Internal Service Funds 544
Infrastructure Capital Assets 544
Note Disclosures 544
Required Supplementary Information 544
Management s Discussion and Analysis 544
Other RSI 546
Special Purpose Governments 546
Contents XVII
Concluding Comments 546
Appendix 13-1 Illustrative Management s Discussion and Analysis 548
Questions 555
Exercises 555
Problems 558
Cases 561
Harvey City Comprehensive Case 564
CHAPTER 14
Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations 565
Deriving Governmental Activities Data 567
Deriving Government-Wide Financial Statement Data for Governmental Activities—A Worksheet-Based Approach 568
The Conversion Worksheets 568
Balance Sheet Conversion Worksheet Adjustments 573
Farley County Balance Sheet Conversion 575
Operating Statement Conversion Worksheet Conversion Adjustments 579
Farley County Operating Statement Conversion 582
Deriving Business-Type Activities Data 587
Statement of Net Assets 588
Statement of Activities 588
Reconciliations 591
Concluding Comments 593
Appendix 14-1 A One-Worksheet Approach to Deriving Governmental Activities Data 593
Questions 603
Exercises 604
Problems 607
Cases 615
Harvey City Comprehensive Case 619
CHAPTER 15
Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity 621
The Comprehensive Annual Financial Report 622
The Introductory Section 622
The Financial Section 624
The Statistical Section 628
Supplemental and Special Purpose Reporting 632
Financial Reporting—Complex Entity Structure 632
Reporting Entity Definition 633
Reporting Entity Disclosures 635
Integrating Component Units Into the Reporting Entity 635
15-1 In Practice: Component Units, Joint Ventures and Related Organizations 636
Blending 638
Discrete Presentation 638
Dual Reporting Entity Model 640
Other Issues 640
15-2 In Practice: State Component Unit Data 640
Separate Issuance of Primary Government Financial Statements 641
Related Organizations, Joint Ventures, and Jointly Governed Organizations 641
Concluding Comments 642
Questions 644
XVIII Contents
Exercises 644
Problems 648
Cases 651
Harvey City Comprehensive Case 653
CHAPTER 16
Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach 654
Classification of Organizations 655
Voluntary Health and Welfare Organizations 656
Other Not-for-Profit Organizations 656
Classes of Net Assets 657
Non-GAAP Accounting and Reporting Requirements 658
Basis of Accounting 658
SFAS 117 Financial Statements 658
Balance Sheet 658
Statement of Activities 660
Statement of Cash Flows 668
Statement of Functional Expenses 668
Nongovernment VHWO and ONPO Accounting and Reporting Illustration 668
Transactions and Entries 668
Illustrative Financial Statements 675
16-1 In Practice 681
Concluding Comments 682
Questions 682
Exercises 683
Problems 686
CHAPTER 17
Accounting for Colleges and Universities 693
Classification as Engaged Only in Business-Type Activities 694
GAAP Reporting Requirements 695
Balance Sheet 695
Operating Statement 697
17-1 In Practice-. Government University Financial Statement: Practice Example 700
Statement of Cash Flows 702
Case Illustration—A Government University 703
Other Resources 707
Annuity and Life Income Gifts 713
Annuity Gifts 713
Life Income Gifts 717
Colleges and Universities Engaged in Both Governmental and Business-Type Activities 718
Nongovernment Not-For-Profit University Reporting 718
Concluding Comments 722
Questions 722
Exercises 722
Problems 724
CHAPTER 18
Accounting for Health Care Organizations 731
Funds—Government Hospitals 732
Basic Principles 733
Contents XIX
Unique Measurement and Display Features 733
Distinguishing Primary Activities 733
Classes of Revenues 733
18-1 In Practice: Third-Party Payers: Significance and Accounting Policies 734
Gains 736
Donations 736
Expense Classification 736
Restricted Assets 737
Property, Plant, and Equipment 738
Illustrative Case 738
Summary of Transactions and Events 738
Financial Statements 747
Balance Sheets 747
Operating Statement 747
Statement of Cash Flows 747
Nongovernment Not-for-Profit Hospital Reporting 747
Concluding Comments 754
Questions 754
Exercises 755
Problems 758
CHAPTER 19
Federal Government Accounting 761
The Federal Financial Management Environment 762
Financial Accounting Responsibilities 762
Overview 764
The Budgetary Process 765
The Budget Cycle 765
Exceeding Budget Authority 768
Accounting Principles and Standards for Federal Agencies 768
The Federal Model 768
Standard General Ledger 772
Federal Fund Structure 773
Financial Reporting 773
19-1 In Practice: Federal Government Accounting Issues 777
Federal Agency Accounting and Reporting Illustrated 777
A Case Illustration 777
Maintaining Budgetary Control 777
Maintaining Proprietary Accounts 782
Other Transactions and Entries 782
Closing Entries 786
Reporting 788
Concluding Comments 792
Questions 793
Exercises 793
Problems 795
CHAPTER 20
Auditing Governments and Not-for-Profit Organizations 798
Overview 799
What is an Audit? 799
Classifications of Audits 799
Management s Representations 801
XX Contents
External Auditor Classifications 801
Engagement Letter 802
Auditing Standards 802
AlCPA Auditing Standards 802
GAO Auditing Standards 804
GAGAS Summary 805
The Financial Audit 806
Auditing Standards 806
Audit Procedures 806
The Audit Report 807
The Single Audit 809
Purposes 810
Applicability 810
Definitions 810
Objectives 811
Overview 812
Auditee Responsibilities 812
Auditor s Responsibilities 814
Auditing Guidance 816
Major FFA Programs 817
Findings Questioned Costs 821
Illegal Acts 822
Subrecipients 822
Auditor Reports—Single Audit 823
Auditee Reporting Responsibilities 824
Other Matters 827
Concluding Comments 827
Appendix 20-1 Glossary 827
Appendix 20-2 Data Collection Form for Reporting on Audits of States, Local Governments,
and Nonprofit Organizations 829
Questions 833
Exercises 833
Problems 837
Cases 838
Index 841
|
| adam_txt |
Brief Contents
Preface l
CHAPTER 1 Governmental and Nonprofit Accounting
Environment and Characteristics 11
CHAPTER 2 State and Local Government Accounting and Financial Reporting
Model: The Foundation 42
CHAPTER 3 The General Fund and Special Revenue Funds 79
CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting 129
CHAPTER 5 Revenue Accounting—Governmental Funds 183
CHAPTER 6 Expenditure Accounting—Governmental Funds 230
CHAPTER 7 Capital Projects Funds 272
CHAPTER 8 Debt Service Funds 311
CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
Introduction to Interfund-GCA-GLTL Accounting 352
CHAPTER 10 Enterprise Funds 399
CHAPTER 11 Internal Service Funds 448
CHAPTER 12 Trust and Agency (Fiduciary) Funds
Summary of Interfund-GCA-GLTL Accounting 480
CHAPTER 13 Financial Reporting
The Basic Financial Statements and Required Supplementary Information 516
CHAPTER 14 Financial Reporting
Deriving Government-Wide Financial Statements and Required Reconciliations 565
CHAPTER 15 Financial Reporting
The Comprehensive Annual Financial Report and the Financial Reporting Entity 621
CHAPTER 16 Non-SLG Not-for-Profit Organizations
SFAS 116 and 117 Approach 654
CHAPTER 17 Accounting for Colleges and Universities 693
Brief Contents
CHAPTER 18 Accounting for Health Care Organizations 731
CHAPTER 19 Federal Government Accounting 761
CHAPTER 20 Auditing Governments and Not-for-Profit Organizations 798
Index 841
Contents
Preface 1
CHAPTER 1
Governmental and Nonprofit Accounting: Environment and Characteristics 11
Characteristics and Types of G NP Organizations 12
G NP Sector Significance 12
The G NP Environment 13
Objectives of G NP Accounting and Financial Repotting 16
Authoritative Sources of G NP Accounting Principles and Reporting Standards 16
TheFAF 17
TheFASB 17
FASB-GASB Jurisdictions 17
"Government" Defined 18
1-1 In Practice: Not-for-Profit (Nonprofit) Organizations May Be Governments 18
TheGASB 19
GAAP Hierarchies 21
Concepts and Objectives of SLG Accounting and Financial Reporting 22
Governmental-Type Activities 23
Financial Report Users 27
Financial Report Uses 28
Business-Type Activities 28
Users and Uses of Financial Reports 29
Financial Reporting Objectives 30
Characteristics of SLG Accounting and Financial Reporting 31
Fund Accounting 31
Budgets and Appropriations 32
Other Distinguishing Characteristics 33
Commercial Accounting Comparison 34
Concluding Comments 34
Appendix 1 -1 Evolution of Accounting Principles and Standards—Prior to the GASB 34
Questions 37
Exercises 38
Problems 40
CHAPTER 2
State and Local Government Accounting and Financial Reporting Model: The Foundation 42
Overview of the GASB Financial Reporting Model 43
The Fundamental Features of the SLG Accounting and Financial Reporting Model 45
GAAP and Legal Compliance 46
Fund Accounting 47
Fund Categories 48
Transaction Analysis 53
Types of Funds 54
2-1 In Practice: Governmental Fund Accounting for the Dallas Cowboys Football Stadium 59
Comparative Financial Statement Formats 62
Annual Financial Reporting 65
Concluding Comments 69
Questions 69
X Contents
Exercises 70
Problems 74
Cases 77
CHAPTER 3
The General Fund and Special Revenue Funds 79
Measurement Focus 80
Purposes and Assumptions of This Chapter 81
General Fund Accounting—Illustrative Example 81
Entries During 20X1 82
Year-End Adjustments 93
Preclosing Trial Balances 94
Illustrative Example Worksheets 94
20X1 Closing Entries 94
Reserve for Encumbrances 96
Postclosing Trial Balance 97
Balance Sheets 98
Interim Balance Sheet 98
Year-End Balance Sheet 98
Fund Balance 99
Fund Balance Reserves 100
Unreserved Fund Balance 101
Fund Balance Designations 101
Interfund Receivables and Payables 102
Capital Assets and Long-Term Liabilities 102
Statement of Revenues, Expenditures, and Changes in Fund Balances 103
Restatements 105
Extraordinary Items and Special Items 105
Classification of Expenditures 105
Combining Special Revenue Fund Statements 108
Concluding Comments 110
Appendix 3-1 General Ledger Worksheet and Subsidiary Ledgers 110
Appendix 3-2 Classification of Expenditures 110
Appendix 3-3 Alternative Account Structure and Entries 119
Questions 120
Exercises 120
Problems 123
Cases 126
CHAPTER 4
Budgeting, Budgetary Accounting, and Budgetary Reporting 129
The Government Budgetary Perspective 130
Budgetary Accounting and Reporting 131
Budgetary Accounting and Control 131
Recording the Budget—General Ledger and Subsidiary Ledger 134
Budget Revisions 135
Revenues and Expenditures Ledgers Incorporating Budgetary Accounts 140
Level of Detail in Subsidiary Ledgers 145
Budgetary Reporting Overview 146
The Budgetary Basis 146
Interim Budgetary Statements 146
Contents XI
Budget Comparison Schedule or Statement of Revenues, Expenditures, and Changes in Fund Balance—Budget
and Actual 149
Budgetary Comparison Statement Illustrated—Budgetary Basis Same as GAAP 150
Budgetary Comparison Statement Illustrated—Budgetary Basis Differs from GAAP 150
Entries During 20X2 153
Use of a Budgetary Fund Balance Account 154
Budgetary Planning, Control, and Evaluation 155
Planning 156
Control 156
Evaluation 156
Basic Budgetary Terminology 157
Capital vs. Current Budgets 157
Tentative vs. Enacted Budgets 157
General vs. Special Budgets 158
Fixed vs. Flexible Budgets 158
Executive vs. Legislative Budgets 158
Budgetary Approaches and Emphases 159
Budget Preparation 160
Overview 160
Preliminary Estimates 160
Preparing the Budget 161
Revenue Estimates and Requests 162
Expenditure Estimates and Requests 162
Expenditure Budgeting Approaches 162
Legislative Consideration and Action 165
Budget Execution 166
Concluding Comments 166
Questions 166
Exercises 167
Problems 171
Cases 175
Harvey City Comprehensive Case 178
CHAPTER 5
Revenue Accounting—Governmental Funds 183
Revenue Definition and Recognition 184
Nonexchange Transactions 186
Governmental Fund and Proprietary Fund Revenue Recognition Compared 188
Classification of Revenue Accounts 190
General Fund Revenues 190
Other Governmental Funds Revenues 190
Taxes 191
Taxpayer-Assessed Taxes 191
Property Taxes 192
Property Tax Statements/Schedules 201
Licenses and Permits 201
Intergovernmental Revenues 201
Intergovernmental Revenue Classifications 202
Intergovernmental Revenue Accounting 203
Charges for Services 206
Interfund Services vs. Reimbursements 206
Charges for Services 206
XII Contents
Fines and Forfeits 208
Investment Earnings 209
Miscellaneous Revenues 212
Escheats 212
Private Contributions 213
Selected Nonrevenue Fund Balance Increases 213
Capital Asset Sales/Losses 213
Internal PILOTS 213
Collateralized Borrowings 214
Revenue Reporting: GAAP vs. Budgetary 214
Changes in Accounting Principles 214
Error Correction 217
Concluding Comments 218
Questions 218
Exercises 219
Problems 223
Cases 227
Harvey City Comprehensive Case 228
CHAPTER 6
Expenditure Accounting—Governmental Funds 230
Expenditure Definition and Recognition 231
Capital Outlay Expenditures 232
Debt Service Expenditures 233
Intergovernmental Expenditures 233
Current Operating Expenditures 233
Inventories and Prepayments 233
Expenditure Recognition Summary 234
Expenditure Accounting Controls 235
Expenditure Accounting Procedures 235
Personal Services 236
Materials and Supplies 238
Other Services and Charges 242
Adjusting Entries 245
6-1 In Practice: Government Lease Transactions 246
Encumbrances 247
Debt Service 248
Claims and Judgments 248
Compensated Absences 252
Pension/OPEB Plan Contributions 253
Expenditure Reporting: GAAP vs. Budgetary 254
Changes in Accounting Principles 255
Alternative Principles 255
New GASB Standards 258
Error Correction 259
Concluding Comments 259
Questions 260
Exercises 260
Problems 262
Cases 269
Harvey City Comprehensive Case 270
Contents XIII
CHAPTER 7
Capital Projects Funds 272
Capital Projects Fund Operations and Accounting Standards 274
CPF Financial Resources 274
Number of Funds 274
CPF Life Cycle 275
The Budget 276
Interim Financing 277
Project Costs 278
Intergovernmental Revenues 279
Recording Bond Issues 279
Capital Projects Fund—Case Illustration Begun, 20X1 279
Budgetary Entry 280
Transaction/Event Entries 281
General Ledger Worksheet(s) 282
Preclosing Trial Balance 283
Closing Entries 284
Financial Statements 285
Capital Projects Fund—Case Illustration Concluded, 20X2 289
20X1 Accounts Closed 289
Case Illustration Assumptions and Entries—20X2 289
General Ledger Worksheet 292
20X2 Financial Statements 292
Other Capital Projects Fund Operations, Accounting, and Reporting Matters 295
Bond Anticipation Notes (BANs) 295
Investments and Arbitrage 297
Remaining Fund Balance 297
Reporting Multiple Projects 297
Combining CPF Statements 298
Concluding Comments 298
Questions 299
Exercises 299
Problems 302
Cases 307
Harvey City Comprehensive Case 309
CHAPTER 8
Debt Service Funds 311
Debt Service Fund Environment, Financing, and Expenditure Recognition 312
Long-Term Liabilities 312
Fixed vs. Variable Rates 313
Debt Service Payments 314
Bonds and Fiscal Agents 314
Required DSF Reserves 315
Bond Ratings 315
Bond Insurance 315
Sources of Financing 315
DSF Investments 316
DSF Expenditure Recognition 316
Debt Service Fund for a Serial Bond Issue: Case Illustration 317
Illustrative Entries 318
Financial Statements 320
XIV Contents
Special Assessment Debt Service Funds 320
Illustrative Entries 322
Illustrative Financial Statements 324
Other Conventional Debt Service Fund Considerations 325
Nonaccrual of Interest 325
Combining Balance Sheet 325
Combining Operating Statement 325
Debt Service Fund for a Term Bond Issue 325
Sinking Fund Requirements 327
Debt Service Funds for Deep Discount Issues 328
Refundings 329
Reasons for Refundings 330
Refundings Defined 330
Defeasance of Debt 331
8-1 In Practice: GFOA Recommended Practice: Analyzing an Advance Refunding 332
Debt Service Funds for Refundings 332
Current Refunding 333
Advance Refunding 335
Debt and Non-Debt Financing 336
Reporting Refundings 338
Advance Refunding Disclosures 338
Concluding Comments 339
Questions 341
Exercises 341
Problems 344
Cases 348
Harvey City Comprehensive Case 350
CHAPTER 9
General Capital Assets; General Long-Term Liabilities; Permanent Funds:
Introduction to Interfund-GCA-GLTL Accounting 352
Overview of General Capital Assets and General Long-Term Liabilities Accounting Procedures 353
General Capital Assets 354
General Capital Assets Defined 354
Initial Valuation 355
Classification 356
Capitalization Policy 356
9-1 In Practice 357
Property Records 358
Capital Assets Inventory 359
Additions, Betterments, and Renewals 359
Depreciation/Accumulated Depreciation 359
Updating GCA Accounts 361
Recording Depreciation 364
Sale, Replacement, or Retirement 364
Intragovernmental Transactions 366
Impairment 368
Insurance Recoveries 370
Damage or Destruction 370
Reporting and Disclosures 371
General Long-Term Liabilities 371
9-2 In Practice 373
CPF-DSF-GLTL 374
Contents XV
Serial Debt 375
Special Assessment Debt 375
Other Government Liabilities 375
Interest-Related Adjustments 377
Defaulted Bonds 377
In-Substance Defeasance 378
GLTL Records 378
GLTL Reporting and Disclosures 378
Permanent Funds 379
Introduction to Interfund-GCA-GLTL Accounting 382
Concluding Comments 386
Questions 386
Exercises 387
Problems 390
Cases 394
Harvey City Comprehensive Case 396
CHAPTER 10
Enterprise Funds 399
Common Characteristics and Principles of Proprietary Funds 399
Accounting Equation 399
Accounting Principles 400
Financial Statements 400
Enterprise Funds 409
Enterprise Funds Defined 409
Specific EF Topics 410
EF Accounting Illustrated 414
Enterprise Fund Reporting Illustrated 425
Combining Enterprise Fund Financial Statements 428
Concluding Comments 434
Questions 434
Exercises 435
Problems 438
Cases 443
Harvey City Comprehensive Case 446
CHAPTER 11
Internal Service Funds 448
Overview of Accounting Principles 449
Initial Establishment 449
Pricing Policies 452
Pricing Methods 452
Relation to Budget 453
Financial Statements 453
Internal Service Fund Accounting Illustrated 454
Automotive Equipment Unit 454
Central Stores Fund 458
Self-Insurance Fund 462
11-1 In Practice: Practice Examples: Internal Service Funds 462
11-2 In Practice: Practice Examples: Self-Insurance Note Disclosure 463
Disposition of Increase or Decrease in Net Assets 467
Dissolution of an Internal Service Fund 467
XVI Contents
Combining Internal Service Fund Financial Statements 467
Concluding Comments 467
Questions 471
Exercises 471
Problems 474
Cases 476
Harvey City Comprehensive Case 478
CHAPTER 12
Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting 480
The Accountability Focus 481
Agency Funds 482
Simpler Agency Funds 483
12-1 In Practice: Practice Examples: Agency Funds 484
Tax Agency Funds 484
Special Assessment Agency Funds 488
Trust Funds 489
Private-Purpose Trusts 489
Investment Trusts 491
Pension Trusts 492
12-2 In Practice: Defined Benefit Pension Trust Funds: Statement Information vs. Schedule of Funding Progress 495
Combining Trust and Agency Fund Financial Statements 500
Additional Interfund—General Capital Asset—General Long-Term Liability Accounting Illustrations 500
Concluding Comments 506
Questions 506
Exercises 507
Problems 510
Cases 513
Harvey City Comprehensive Case 515
CHAPTER 13
Financial Reporting: The Basic Financial Statements and Required Supplementary Information 516
Basic Financial Statements Overview 518
Fund Financial Statements 519
Major Fund Reporting 520
Fund-Based Financial Statements 528
13-1 In Practice 529
13-2 In Practice: GFOA Policy Statement: Budgetary Reporting 531
Government-Wide Financial Statements 532
Statement of Net Assets 534
Statement of Activities 536
Measurement Focus 538
Reporting Expenses 539
Program vs. General Revenues 541
Internal Service Funds 544
Infrastructure Capital Assets 544
Note Disclosures 544
Required Supplementary Information 544
Management's Discussion and Analysis 544
Other RSI 546
Special Purpose Governments 546
Contents XVII
Concluding Comments 546
Appendix 13-1 Illustrative Management's Discussion and Analysis 548
Questions 555
Exercises 555
Problems 558
Cases 561
Harvey City Comprehensive Case 564
CHAPTER 14
Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations 565
Deriving Governmental Activities Data 567
Deriving Government-Wide Financial Statement Data for Governmental Activities—A Worksheet-Based Approach 568
The Conversion Worksheets 568
Balance Sheet Conversion Worksheet Adjustments 573
Farley County Balance Sheet Conversion 575
Operating Statement Conversion Worksheet Conversion Adjustments 579
Farley County Operating Statement Conversion 582
Deriving Business-Type Activities Data 587
Statement of Net Assets 588
Statement of Activities 588
Reconciliations 591
Concluding Comments 593
Appendix 14-1 A One-Worksheet Approach to Deriving Governmental Activities Data 593
Questions 603
Exercises 604
Problems 607
Cases 615
Harvey City Comprehensive Case 619
CHAPTER 15
Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity 621
The Comprehensive Annual Financial Report 622
The Introductory Section 622
The Financial Section 624
The Statistical Section 628
Supplemental and Special Purpose Reporting 632
Financial Reporting—Complex Entity Structure 632
Reporting Entity Definition 633
Reporting Entity Disclosures 635
Integrating Component Units Into the Reporting Entity 635
15-1 In Practice: Component Units, Joint Ventures and Related Organizations 636
Blending 638
Discrete Presentation 638
Dual Reporting Entity Model 640
Other Issues 640
15-2 In Practice: State Component Unit Data 640
Separate Issuance of Primary Government Financial Statements 641
Related Organizations, Joint Ventures, and Jointly Governed Organizations 641
Concluding Comments 642
Questions 644
XVIII Contents
Exercises 644
Problems 648
Cases 651
Harvey City Comprehensive Case 653
CHAPTER 16
Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach 654
Classification of Organizations 655
Voluntary Health and Welfare Organizations 656
Other Not-for-Profit Organizations 656
Classes of Net Assets 657
Non-GAAP Accounting and Reporting Requirements 658
Basis of Accounting 658
SFAS 117 Financial Statements 658
Balance Sheet 658
Statement of Activities 660
Statement of Cash Flows 668
Statement of Functional Expenses 668
Nongovernment VHWO and ONPO Accounting and Reporting Illustration 668
Transactions and Entries 668
Illustrative Financial Statements 675
16-1 In Practice 681
Concluding Comments 682
Questions 682
Exercises 683
Problems 686
CHAPTER 17
Accounting for Colleges and Universities 693
Classification as "Engaged Only in Business-Type Activities" 694
GAAP Reporting Requirements 695
Balance Sheet 695
Operating Statement 697
17-1 In Practice-. Government University Financial Statement: Practice Example 700
Statement of Cash Flows 702
Case Illustration—A Government University 703
Other Resources 707
Annuity and Life Income Gifts 713
Annuity Gifts 713
Life Income Gifts 717
Colleges and Universities Engaged in Both Governmental and Business-Type Activities 718
Nongovernment Not-For-Profit University Reporting 718
Concluding Comments 722
Questions 722
Exercises 722
Problems 724
CHAPTER 18
Accounting for Health Care Organizations 731
Funds—Government Hospitals 732
Basic Principles 733
Contents XIX
Unique Measurement and Display Features 733
Distinguishing Primary Activities 733
Classes of Revenues 733
18-1 In Practice: Third-Party Payers: Significance and Accounting Policies 734
Gains 736
Donations 736
Expense Classification 736
Restricted Assets 737
Property, Plant, and Equipment 738
Illustrative Case 738
Summary of Transactions and Events 738
Financial Statements 747
Balance Sheets 747
Operating Statement 747
Statement of Cash Flows 747
Nongovernment Not-for-Profit Hospital Reporting 747
Concluding Comments 754
Questions 754
Exercises 755
Problems 758
CHAPTER 19
Federal Government Accounting 761
The Federal Financial Management Environment 762
Financial Accounting Responsibilities 762
Overview 764
The Budgetary Process 765
The Budget Cycle 765
Exceeding Budget Authority 768
Accounting Principles and Standards for Federal Agencies 768
The Federal Model 768
Standard General Ledger 772
Federal Fund Structure 773
Financial Reporting 773
19-1 In Practice: Federal Government Accounting Issues 777
Federal Agency Accounting and Reporting Illustrated 777
A Case Illustration 777
Maintaining Budgetary Control 777
Maintaining Proprietary Accounts 782
Other Transactions and Entries 782
Closing Entries 786
Reporting 788
Concluding Comments 792
Questions 793
Exercises 793
Problems 795
CHAPTER 20
Auditing Governments and Not-for-Profit Organizations 798
Overview 799
What is an Audit? 799
Classifications of Audits 799
Management's Representations 801
XX Contents
External Auditor Classifications 801
Engagement Letter 802
Auditing Standards 802
AlCPA Auditing Standards 802
GAO Auditing Standards 804
GAGAS Summary 805
The Financial Audit 806
Auditing Standards 806
Audit Procedures 806
The Audit Report 807
The Single Audit 809
Purposes 810
Applicability 810
Definitions 810
Objectives 811
Overview 812
Auditee Responsibilities 812
Auditor's Responsibilities 814
Auditing Guidance 816
Major FFA Programs 817
Findings Questioned Costs 821
Illegal Acts 822
Subrecipients 822
Auditor Reports—Single Audit 823
Auditee Reporting Responsibilities 824
Other Matters 827
Concluding Comments 827
Appendix 20-1 Glossary 827
Appendix 20-2 Data Collection Form for Reporting on Audits of States, Local Governments,
and Nonprofit Organizations 829
Questions 833
Exercises 833
Problems 837
Cases 838
Index 841 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author_GND | (DE-588)170564096 |
| building | Verbundindex |
| bvnumber | BV023324774 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ9777 |
| callnumber-raw | HJ9777.A3 |
| callnumber-search | HJ9777.A3 |
| callnumber-sort | HJ 49777 A3 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QQ 000 |
| ctrlnum | (OCoLC)233383177 (DE-599)HBZHT015588725 |
| dewey-full | 657/.83500973 657.83500973 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.83500973 657.83500973 |
| dewey-search | 657/.83500973 657.83500973 |
| dewey-sort | 3657 883500973 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 9. ed., internat. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02457nam a2200601zc 4500</leader><controlfield tag="001">BV023324774</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20191203 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">080602s2009 xxud||| |||| 00||| eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a">2008003305</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0135031664</subfield><subfield code="9">0-13-503166-4</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780135031667</subfield><subfield code="9">978-0-13-503166-7</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)233383177</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)HBZHT015588725</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-11</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ9777.A3</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.83500973</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.83500973</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QQ 000</subfield><subfield code="0">(DE-625)141967:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Governmental and nonprofit accounting</subfield><subfield code="b">theory and practice</subfield><subfield code="c">Robert J. Freeman ...</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">9. ed., internat. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Upper Saddle River, NJ</subfield><subfield code="b">Pearson/Prentice Hall</subfield><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XX, 856 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes index. -- Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finanzwirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Municipal finance</subfield><subfield code="z">United States</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Local finance</subfield><subfield code="z">United States</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public</subfield><subfield code="z">United States</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Fund accounting</subfield><subfield code="z">United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Nonprofit organizations</subfield><subfield code="z">United States</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Nonprofit-Organisation</subfield><subfield code="0">(DE-588)4293729-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kommunales Unternehmen</subfield><subfield code="0">(DE-588)4123543-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Nonprofit-Organisation</subfield><subfield code="0">(DE-588)4293729-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Kommunales Unternehmen</subfield><subfield code="0">(DE-588)4123543-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Freeman, Robert J.</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)170564096</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016508813&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-016508813</subfield></datafield></record></collection> |
| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV023324774 |
| illustrated | Illustrated |
| index_date | 2024-07-02T20:55:10Z |
| indexdate | 2024-07-09T21:15:54Z |
| institution | BVB |
| isbn | 0135031664 9780135031667 |
| language | English |
| lccn | 2008003305 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016508813 |
| oclc_num | 233383177 |
| open_access_boolean | |
| owner | DE-703 DE-M382 DE-11 |
| owner_facet | DE-703 DE-M382 DE-11 |
| physical | XX, 856 S. graph. Darst. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Pearson/Prentice Hall |
| record_format | marc |
| spelling | Governmental and nonprofit accounting theory and practice Robert J. Freeman ... 9. ed., internat. ed. Upper Saddle River, NJ Pearson/Prentice Hall 2009 XX, 856 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes index. -- Updated ed. of: Governmental and nonprofit accounting : theory and practice / Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison. 8th ed. Finanzwirtschaft Municipal finance United States Accounting Local finance United States Accounting Finance, Public United States Accounting Fund accounting United States Nonprofit organizations United States Accounting Nonprofit-Organisation (DE-588)4293729-2 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Kommunales Unternehmen (DE-588)4123543-5 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Nonprofit-Organisation (DE-588)4293729-2 s Rechnungswesen (DE-588)4048732-5 s DE-604 Kommunales Unternehmen (DE-588)4123543-5 s Freeman, Robert J. Sonstige (DE-588)170564096 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016508813&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Governmental and nonprofit accounting theory and practice Finanzwirtschaft Municipal finance United States Accounting Local finance United States Accounting Finance, Public United States Accounting Fund accounting United States Nonprofit organizations United States Accounting Nonprofit-Organisation (DE-588)4293729-2 gnd Rechnungswesen (DE-588)4048732-5 gnd Kommunales Unternehmen (DE-588)4123543-5 gnd |
| subject_GND | (DE-588)4293729-2 (DE-588)4048732-5 (DE-588)4123543-5 (DE-588)4078704-7 |
| title | Governmental and nonprofit accounting theory and practice |
| title_auth | Governmental and nonprofit accounting theory and practice |
| title_exact_search | Governmental and nonprofit accounting theory and practice |
| title_exact_search_txtP | Governmental and nonprofit accounting theory and practice |
| title_full | Governmental and nonprofit accounting theory and practice Robert J. Freeman ... |
| title_fullStr | Governmental and nonprofit accounting theory and practice Robert J. Freeman ... |
| title_full_unstemmed | Governmental and nonprofit accounting theory and practice Robert J. Freeman ... |
| title_short | Governmental and nonprofit accounting |
| title_sort | governmental and nonprofit accounting theory and practice |
| title_sub | theory and practice |
| topic | Finanzwirtschaft Municipal finance United States Accounting Local finance United States Accounting Finance, Public United States Accounting Fund accounting United States Nonprofit organizations United States Accounting Nonprofit-Organisation (DE-588)4293729-2 gnd Rechnungswesen (DE-588)4048732-5 gnd Kommunales Unternehmen (DE-588)4123543-5 gnd |
| topic_facet | Finanzwirtschaft Municipal finance United States Accounting Local finance United States Accounting Finance, Public United States Accounting Fund accounting United States Nonprofit organizations United States Accounting Nonprofit-Organisation Rechnungswesen Kommunales Unternehmen USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016508813&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT freemanrobertj governmentalandnonprofitaccountingtheoryandpractice |