Introduction to governmental and not-for-profit accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, NJ
Pearson Prentice Hall
2009
|
| Ausgabe: | 6. ed., internat. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004. Includes bibliographical references and index |
| Beschreibung: | XVIII, 647 S. |
| ISBN: | 0132074281 9780132074285 |
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Datensatz im Suchindex
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| adam_text | SIXTH EDITION NTRODUCTION TO GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
MARTIN IVES NEW YORK UNIVERSITY LAURENCE JOHNSON COLORADO STATE
UNIVERSITY JOSEPH R. RAZEK UNIVERSITY OF NEW ORLEANS (RETIRED) GORDON A.
HOSCH UNIVERSITY OF NEW ORLEANS PEARSON EDUCATION INTERNATIONAL CONTENTS
CHAPTER! CHAPTER! CHAPTER 3 PREFACE XIII ABOUT THE AUTHORS XVN
GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING ENVIRONMENT AND
CHARACTERISTICS 1 GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONS 2
GOVERNMENTAL AND NOT-FOR-PROFIT ENTITY ENVIRONMENT 3 USERS AND USES OF
ACCOUNTING INFORMATION 6 ACCOUNTING PRINCIPLES AND,STANDARDS 6
OBJECTIVES OF FINANCIAL REPORTING. 9 UNIQUE ACCOUNTING AND FINANCIAL
REPORTING CHARACTERISTICS THE USE OF FUNDS IN GOVERNMENTAL ACCOUNTING 14
FUND ACCOUNTING 15 MEASUREMENT FOCUS AND BASIS OF ACCOUNTING 18
GOVERNMENTAL-TYPE FUNDS 24 PROPRIETARY-TYPE FUNDS 31 FIDUCIARY-TYPE
FUNDS- 37 BUDGETARY CONSIDERATIONS IN GOVERNMENTAL ACCOUNTING B U D G E
T L A W S F 5 7 *****. . TYPES OF BUDGETS V 57 . APPROACHES TO
BUDGETING. 58 THE BUDGET PROCESS 60 SERVICE EFFORTS AND ACCOMPLISHMENTS
69 BUDGETARY REVIEW ,69 10 55 VII VIII CONTENTS CHAPTER 4 THE BUDGET
DOCUMENT 71 LEGISLATIVE CONSIDERATION AND ADOPTION OF THE BUDGET 72
PROPERTY TAX LEVY 73 USING BUDGETARY INFORMATION 74 , CLASSIFYING
REVENUES AND EXPENDITURES 76 BUDGETARY ACCOUNTING 79 ADDITIONAL ASPECTS
OF BUDGETARY ACCOUNTING 87 CLOSING COMMENTS 89 THE GOVERNMENTAL FUND
ACCOUNTING CYCLE AN INTRODUCTION TO GENERAL AND SPECIAL REVENUE FUNDS
100 RECOGNIZING REVENUES AND EXPENDITURES 103 ILLUSTRATING THE GENERAL
FUND ACCOUNTING CYCLE 103 CONTROL ACCOUNTS AND SUBSIDIARY LEDGERS 117
CLOSING COMMENTS 118 CHAPTER 5 THE GOVERNMENTAL FUND ACCOUNTING CYCLE
ADDITIONAL TRANSACTIONS OF GENERAL AND SPECIAL REVENUE FUNDS-
INTRODUCTION TO PERMANENT FUNDS 136 PROPERTY TAX ACCOUNTING 138 .
ACCOUNTING FOR OTHER TAXES AND INTERGOVERNMENTAL GRANTS 146 IMPORTANT
EXCEPTIONS TO THE GENERAL PRINCIPLE FOR RECOGNIZING EXPENDITURES 147
FUND BALANCE PRESENTATION 149 INTERFUHD ACTIVITY 152 / * . .. *
ADDITIONAL ASPECTS OF BUDGETARY ACCOUNTING 155 OTHER ISSUES , 158 . . .
* * ; REVIEW OF YEAR-END FINANCIAL STATEMENTS 161 PERMANENT FUNDS- , 162
. CHAPTER 6 THE GOVERNMENTAL FUND ACCOUNTING CYCLE CAPITAL PROJECTS
FUNDS, DEBT SERVICE FUNDS, AND SPECIAL ASSESSMENTS 195 MEASUREMENT FOCUS
AND BASIS OF ACCOUNTING 197 CAPITAL PROJECTS FUNDS * 198 DEBT SERVICE
FUNDS 210 LEASED ASSETS .217. SPECIAL ASSESSMENT PROJ ECTS 219.
CONCLUDING COMMENT 222 CONTENTS IX CHAPTER 7 THE GOVERNMENTAL FUND
ACCOUNTING CYCLE PROPRIETARY-TYPE FUNDS 241 OVERVIEW 242 . - . . . *
SPECIFIC ASPECTS OF INTERNAL SERVICE FUNDS 244 SPECIFIC ASPECTS OF
ENTERPRISE FUNDS 253 CHAPTER 8 THE GOVERNMENTAL FUND ACCOUNTING CYCLE
FIDUCIARY FUNDS 279 OVERVIEW OF EMPLOYER GOVERNMENT PENSION ACCOUNTING
281 FIDUCIARY-TYPE FUNDS: PENSION TRUST FUNDS 286 .FIDUCIARY-TYPE FUNDS:
INVESTMENT TRUST FUNDS 298 : FIDUCIARY-TYPE FUNDS: PRIVATE PURPOSE TRUST
FUNDS 303 FIDUCIARY-TYPE FUNDS: AGENCY, FUNDS 308 CHAPTER 9 REPORTING
PRINCIPLES AND PREPARATION OF FUND FINANCIAL STATEMENTS 325 FINANCIAL
REPORTING OBJECTIVES (GASB CONCEPTS ** STATEMENT NO. I) 327 INTRODUCTION
TO THE FINANCIAL REPORTING MODEL {GASB STATEMENT NO. 34) ,328 THE
FINANCIAL REPORTING ENTITY (GASB STATEMENT NO. 14) 329 J. OVERVIEW OF
THE COMPREHENSIVE ANNUAL FINANCIAL REPORT 333 - MINIMUM EXTERNAL
FINANCIAL REPORTING REQUIREMENTS 336 PREPARING MANAGEMENT S DISCUSSION
AND ANALYSIS 337 PREPARING FUND FINANCIAL STATEMENTS: GENERAL 338
PREPARING FUND FINANCIAL STATEMENTS FOR GOVERNMENTAL FUNDS 340 **
**.-.*** PREPARING FUND FINANCIAL STATEMENTS FOR PROPRIETARY FUNDS. *
346 PREPARING FUND FINANCIAL STATEMENTS FOR FIDUCIARY FUNDS 349
PREPARING BUDGETARY COMPARISON SCHEDULES 351 PREPARING NOTES TO THE
FINANCIAL STATEMENTS 353 PREPARING THE STATISTICAL SECTION 356 AUDITOR S
REPORT 359 CHAPTER 10 GOVERNMENT-WIDE FINANCIAL STATEMENTS 379 1 FORMAT
OF GOVERNMENT-WIDE FINANCIAL STATEMENTS 381 PREPARING GOVERNMENT-WIDE
FINANCIAL STATEMENTS 388 X CONTENTS CREATING GOVERNMENT-WIDE FINANCIAL
STATEMENTS FROM FUND FINANCIAL DATA: COMPREHENSIVE ILLUSTRATION 396
CAPITAL ASSETS, INCLUDING INFRASTRUCTURE ASSETS 406 CHAPTER 11 FEDERAL
GOVERNMENT ACCOUNTING AND REPORTING 419 THE FEDERAL BUDGETARY PROCESS
420 FEDERAL ACCOUNTING*BACKGROUND 422 CONSOLIDATED U.S. GOVERNMENT
FINANCIAL STATEMENTS 427 ACCOUNTING WITHIN THE FEDERAL AGENCIES 430
FEDERAL AGENCY FINANCIAL REPORTING REQUIREMENTS 437 CHAPTER 12
ACCOUNTING FOR NOT-FOR-PROFIT ORGANIZATIONS 452 CHARACTERISTICS OF
NOT-FOR-PROFIT ORGANIZATIONS 453 FINANCIAL REPORTING 455 CONTRIBUTIONS
OTHER THAN SERVICES AND COLLECTIONS 462 CONTRIBUTED SERVICES 468
CONTRIBUTIONS TO COLLECTIONS 469 OTHER ACCOUNTING MATTERS 470 FUND
ACCOUNTING IN NFPOS 474 ILLUSTRATION USING FUNDS 476 APPENDIX 12A
NOT-FOR-PROFIT COLLEGES AND UNIVERSITIES 497 CHAPTER 13 ACCOUNTING FOR
HEALTH CARE ORGANIZATIONS 502 HEALTH CARE SERVICE PROVIDERS 504
INTRODUCTION TO HOSPITAL ACCOUNTING AND FINANCIAL REPORTING 504 PATIENT
SERVICE REVENUES 507 INVESTMENT INCOME, OTHER REVENUES, GAINS 514
EXPENSES 517 OTHER TRANSACTIONS 519 ACCOUNTING FOR TRANSACTIONS WITH
RESTRICTIONS 521 FINANCIAL STATEMENTS 527 CHAPTER 14 ANALYSIS OF
FINANCIAL STATEMENTS AND FINANCIAL CONDITION 553 INFORMATION CONTENT OF
FINANCIAL STATEMENTS: A FINANCIAL ANALYSIS PERSPECTIVE 555 AN APPROACH
TO FINANCIAL STATEMENT AND FINANCIAL CONDITION ANALYSIS 557 . FINANCIAL
STATEMENT AND FINANCIAL CONDITION ANALYSIS INDICATORS 560 : ..
FINANCIAL CONDITION ASSESSMENT 567 CONTENTS XI ILLUSTRATION OF ANALYSIS
OF GOVERNMENTAL FINANCIAL STATEMENTS 570 ILLUSTRATION OF ANALYSIS OF
NOT-FOR-PROFIT HOSPITAL FINANCIAL STATEMENTS 577 CHAPTER 15 FUNDAMENTALS
OF ACCOUNTING 592 THE ACCOUNTING EQUATION: TRANSACTION ANALYSIS 593 THE
ACCRUAL BASIS OF ACCOUNTING 601 RECORDING TRANSACTIONS: DEBITS AND
CREDITS 603 FINANCIAL STATEMENTS 616 CLOSING THE BOOKS 620 OTHER
TRANSACTIONS AND OTHER MATTERS 622 INDEX 637
|
| adam_txt |
SIXTH EDITION NTRODUCTION TO GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
MARTIN IVES NEW YORK UNIVERSITY LAURENCE JOHNSON COLORADO STATE
UNIVERSITY JOSEPH R. RAZEK UNIVERSITY OF NEW ORLEANS (RETIRED) GORDON A.
HOSCH UNIVERSITY OF NEW ORLEANS PEARSON EDUCATION INTERNATIONAL CONTENTS
CHAPTER! CHAPTER! CHAPTER 3 PREFACE XIII ABOUT THE AUTHORS XVN
GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING ENVIRONMENT AND
CHARACTERISTICS 1 GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONS 2
GOVERNMENTAL AND NOT-FOR-PROFIT ENTITY ENVIRONMENT 3 USERS AND USES OF
ACCOUNTING INFORMATION 6 ACCOUNTING PRINCIPLES AND,STANDARDS 6
OBJECTIVES OF FINANCIAL REPORTING. 9 UNIQUE ACCOUNTING AND FINANCIAL
REPORTING CHARACTERISTICS THE USE OF FUNDS IN GOVERNMENTAL ACCOUNTING 14
FUND ACCOUNTING 15 MEASUREMENT FOCUS AND BASIS OF ACCOUNTING 18
GOVERNMENTAL-TYPE FUNDS 24 PROPRIETARY-TYPE FUNDS 31 FIDUCIARY-TYPE
FUNDS- 37 BUDGETARY CONSIDERATIONS IN GOVERNMENTAL ACCOUNTING B U D G E
T L A W S F 5 7 *****. . TYPES OF BUDGETS V 57 . APPROACHES TO
BUDGETING. 58 THE BUDGET PROCESS 60 SERVICE EFFORTS AND ACCOMPLISHMENTS
69 BUDGETARY REVIEW ,69 10 55 VII VIII CONTENTS CHAPTER 4 THE BUDGET
DOCUMENT 71 LEGISLATIVE CONSIDERATION AND ADOPTION OF THE BUDGET 72
PROPERTY TAX LEVY 73 USING BUDGETARY INFORMATION 74' , CLASSIFYING
REVENUES AND EXPENDITURES 76 BUDGETARY ACCOUNTING 79 ADDITIONAL ASPECTS
OF BUDGETARY ACCOUNTING 87 CLOSING COMMENTS 89 THE GOVERNMENTAL FUND
ACCOUNTING CYCLE AN INTRODUCTION TO GENERAL AND SPECIAL REVENUE FUNDS
100 RECOGNIZING REVENUES AND EXPENDITURES 103 ILLUSTRATING THE GENERAL
FUND ACCOUNTING CYCLE 103 CONTROL ACCOUNTS AND SUBSIDIARY LEDGERS 117
CLOSING COMMENTS 118 CHAPTER 5 THE GOVERNMENTAL FUND ACCOUNTING CYCLE
ADDITIONAL TRANSACTIONS OF GENERAL AND SPECIAL REVENUE FUNDS-
INTRODUCTION TO PERMANENT FUNDS 136 PROPERTY TAX ACCOUNTING 138 .
ACCOUNTING FOR OTHER TAXES AND INTERGOVERNMENTAL GRANTS 146 IMPORTANT
EXCEPTIONS TO THE GENERAL PRINCIPLE FOR RECOGNIZING EXPENDITURES 147
FUND BALANCE PRESENTATION 149 INTERFUHD ACTIVITY 152 / * . . *
ADDITIONAL ASPECTS OF BUDGETARY ACCOUNTING 155 OTHER ISSUES , 158 . . .
* * ; REVIEW OF YEAR-END FINANCIAL STATEMENTS 161 PERMANENT FUNDS- ,'162
. CHAPTER 6 THE GOVERNMENTAL FUND ACCOUNTING CYCLE CAPITAL PROJECTS
FUNDS, DEBT SERVICE FUNDS, AND SPECIAL ASSESSMENTS 195 MEASUREMENT FOCUS
AND BASIS OF ACCOUNTING 197 CAPITAL PROJECTS FUNDS * 198 DEBT SERVICE
FUNDS 210 LEASED ASSETS .217. SPECIAL ASSESSMENT PROJ ECTS 219.
CONCLUDING COMMENT 222 CONTENTS IX CHAPTER 7 THE GOVERNMENTAL FUND
ACCOUNTING CYCLE PROPRIETARY-TYPE FUNDS 241 OVERVIEW 242 . - . . . ' *
SPECIFIC ASPECTS OF INTERNAL SERVICE FUNDS 244 SPECIFIC ASPECTS OF
ENTERPRISE FUNDS 253 CHAPTER 8 THE GOVERNMENTAL FUND ACCOUNTING CYCLE
FIDUCIARY FUNDS 279 OVERVIEW OF EMPLOYER GOVERNMENT PENSION ACCOUNTING
281 FIDUCIARY-TYPE FUNDS: PENSION TRUST FUNDS 286 .FIDUCIARY-TYPE FUNDS:
INVESTMENT TRUST FUNDS 298 : FIDUCIARY-TYPE FUNDS: PRIVATE PURPOSE TRUST
FUNDS 303 FIDUCIARY-TYPE FUNDS: AGENCY, FUNDS 308 CHAPTER 9 REPORTING
PRINCIPLES AND PREPARATION OF FUND FINANCIAL STATEMENTS 325 FINANCIAL
REPORTING OBJECTIVES (GASB CONCEPTS ** STATEMENT NO. I) 327 INTRODUCTION
TO THE FINANCIAL REPORTING MODEL {GASB STATEMENT NO. 34) ,328 THE
FINANCIAL REPORTING ENTITY (GASB STATEMENT NO. 14) 329 J. OVERVIEW OF
THE COMPREHENSIVE ANNUAL FINANCIAL REPORT 333 - MINIMUM EXTERNAL
FINANCIAL REPORTING REQUIREMENTS 336 PREPARING MANAGEMENT'S DISCUSSION
AND ANALYSIS 337 PREPARING FUND FINANCIAL STATEMENTS: GENERAL 338
PREPARING FUND FINANCIAL STATEMENTS FOR GOVERNMENTAL ' FUNDS 340 **
**.-.*** PREPARING FUND FINANCIAL STATEMENTS FOR PROPRIETARY FUNDS. *
346 PREPARING FUND FINANCIAL STATEMENTS FOR FIDUCIARY FUNDS 349
PREPARING BUDGETARY COMPARISON SCHEDULES 351 PREPARING NOTES TO THE
FINANCIAL STATEMENTS 353 PREPARING THE STATISTICAL SECTION 356 AUDITOR'S
REPORT 359 CHAPTER 10 GOVERNMENT-WIDE FINANCIAL STATEMENTS 379 1 FORMAT
OF GOVERNMENT-WIDE FINANCIAL STATEMENTS 381 PREPARING GOVERNMENT-WIDE
FINANCIAL STATEMENTS 388 X CONTENTS CREATING GOVERNMENT-WIDE FINANCIAL
STATEMENTS FROM FUND FINANCIAL DATA: COMPREHENSIVE ILLUSTRATION 396
CAPITAL ASSETS, INCLUDING INFRASTRUCTURE ASSETS 406 CHAPTER 11 FEDERAL
GOVERNMENT ACCOUNTING AND REPORTING 419 THE FEDERAL BUDGETARY PROCESS
420 FEDERAL ACCOUNTING*BACKGROUND 422 CONSOLIDATED U.S. GOVERNMENT
FINANCIAL STATEMENTS 427 ACCOUNTING WITHIN THE FEDERAL AGENCIES 430
FEDERAL AGENCY FINANCIAL REPORTING REQUIREMENTS 437 CHAPTER 12
ACCOUNTING FOR NOT-FOR-PROFIT ORGANIZATIONS 452 CHARACTERISTICS OF
NOT-FOR-PROFIT ORGANIZATIONS 453 FINANCIAL REPORTING 455 CONTRIBUTIONS
OTHER THAN SERVICES AND COLLECTIONS 462 CONTRIBUTED SERVICES 468
CONTRIBUTIONS TO COLLECTIONS 469 OTHER ACCOUNTING MATTERS 470 FUND
ACCOUNTING IN NFPOS 474 ILLUSTRATION USING FUNDS 476 APPENDIX 12A
NOT-FOR-PROFIT COLLEGES AND UNIVERSITIES 497 CHAPTER 13 ACCOUNTING FOR
HEALTH CARE ORGANIZATIONS 502 HEALTH CARE SERVICE PROVIDERS 504
INTRODUCTION TO HOSPITAL ACCOUNTING AND FINANCIAL REPORTING 504 PATIENT
SERVICE REVENUES 507 INVESTMENT INCOME, OTHER REVENUES, GAINS 514
EXPENSES 517 OTHER TRANSACTIONS 519 ACCOUNTING FOR TRANSACTIONS WITH
RESTRICTIONS 521 FINANCIAL STATEMENTS 527 CHAPTER 14 ANALYSIS OF
FINANCIAL STATEMENTS AND FINANCIAL CONDITION 553 INFORMATION CONTENT OF
FINANCIAL STATEMENTS: A FINANCIAL ANALYSIS PERSPECTIVE 555 AN APPROACH
TO FINANCIAL STATEMENT AND FINANCIAL CONDITION ANALYSIS 557 . FINANCIAL
STATEMENT AND FINANCIAL CONDITION ANALYSIS INDICATORS 560 : .
FINANCIAL CONDITION ASSESSMENT 567 CONTENTS XI ILLUSTRATION OF ANALYSIS
OF GOVERNMENTAL FINANCIAL STATEMENTS 570 ILLUSTRATION OF ANALYSIS OF
NOT-FOR-PROFIT HOSPITAL FINANCIAL STATEMENTS 577 CHAPTER 15 FUNDAMENTALS
OF ACCOUNTING 592 THE ACCOUNTING EQUATION: TRANSACTION ANALYSIS 593 THE
ACCRUAL BASIS OF ACCOUNTING 601 RECORDING TRANSACTIONS: DEBITS AND
CREDITS 603 FINANCIAL STATEMENTS 616 CLOSING THE BOOKS 620 OTHER
TRANSACTIONS AND OTHER MATTERS 622 INDEX 637 |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 6. ed., internat. ed. |
| format | Book |
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| id | DE-604.BV023339006 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:00:57Z |
| indexdate | 2024-07-09T21:16:19Z |
| institution | BVB |
| isbn | 0132074281 9780132074285 |
| language | English |
| lccn | 2007048020 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016522819 |
| oclc_num | 182573575 |
| open_access_boolean | |
| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XVIII, 647 S. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Pearson Prentice Hall |
| record_format | marc |
| spelling | Introduction to governmental and not-for-profit accounting Martin Ives ... [et al.] 6. ed., internat. ed. Upper Saddle River, NJ Pearson Prentice Hall 2009 XVIII, 647 S. txt rdacontent n rdamedia nc rdacarrier Rev. ed. of: Introduction to governmental and not-for-profit accounting / Martin Ives, Joseph R. Razek, Gordon A. Hosch. 5th ed. c2004. Includes bibliographical references and index Finanzwirtschaft Fund accounting Finance, Public Accounting Nonprofit organizations Accounting Nonprofit-Organisation (DE-588)4293729-2 gnd rswk-swf Nonprofit-Bereich (DE-588)4115404-6 gnd rswk-swf Verwaltung (DE-588)4063317-2 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Nonprofit-Organisation (DE-588)4293729-2 s Rechnungswesen (DE-588)4048732-5 s DE-604 Verwaltung (DE-588)4063317-2 s 1\p DE-604 Nonprofit-Bereich (DE-588)4115404-6 s 2\p DE-604 Ives, Martin Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016522819&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Introduction to governmental and not-for-profit accounting Finanzwirtschaft Fund accounting Finance, Public Accounting Nonprofit organizations Accounting Nonprofit-Organisation (DE-588)4293729-2 gnd Nonprofit-Bereich (DE-588)4115404-6 gnd Verwaltung (DE-588)4063317-2 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4293729-2 (DE-588)4115404-6 (DE-588)4063317-2 (DE-588)4048732-5 |
| title | Introduction to governmental and not-for-profit accounting |
| title_auth | Introduction to governmental and not-for-profit accounting |
| title_exact_search | Introduction to governmental and not-for-profit accounting |
| title_exact_search_txtP | Introduction to governmental and not-for-profit accounting |
| title_full | Introduction to governmental and not-for-profit accounting Martin Ives ... [et al.] |
| title_fullStr | Introduction to governmental and not-for-profit accounting Martin Ives ... [et al.] |
| title_full_unstemmed | Introduction to governmental and not-for-profit accounting Martin Ives ... [et al.] |
| title_short | Introduction to governmental and not-for-profit accounting |
| title_sort | introduction to governmental and not for profit accounting |
| topic | Finanzwirtschaft Fund accounting Finance, Public Accounting Nonprofit organizations Accounting Nonprofit-Organisation (DE-588)4293729-2 gnd Nonprofit-Bereich (DE-588)4115404-6 gnd Verwaltung (DE-588)4063317-2 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Finanzwirtschaft Fund accounting Finance, Public Accounting Nonprofit organizations Accounting Nonprofit-Organisation Nonprofit-Bereich Verwaltung Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016522819&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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