Detalles del Título
Detalles del Título

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Título Governmental and nonprofit accounting: theory and practice. - Novena edición.Libros / Impreso - Libros
Autor(es) Freeman, Robert J. (Autor)
Shoulders, Craig D. (Autor)
Allison, Gregory S. (Autor)
Patton, Terry K. (Autor)
Smith, G. Robert (Autor)
Publicación Upper Saddle River, New Jersey : Pearson Education, ©2011
Descripción Física xxix, 849 páginas ; 28 cm.
Idioma Inglés;
ISBN 0132552728
Clasificación(es) 657.83500973
CONTABLE Y FINANCIERA
Materia(s) Finanzas locales; Finanzas municipales; Estados Unidos; Contabilidad; Finanzas públicas;
Nota(s) Incluye referencias bibliográficas e índice
CONTENIDO: Governmental and nonprofit accounting environment and characteristics -- State and local government accounting and financial reporting model: the foundation -- 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 introduction to Interfund-GCA-GLTL accounting -- Enterprise funds -- Internal service funds -- Trust and agency (fiduciary) funds summary of Interfund-GCA-GLTL accounting -- Financial reporting the basic financial statements and required supplementary information -- Financial reporting deriving government-wide financial statements and required reconciliations -- Financial reporting the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations SFAS 116 and 117 approach -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations.
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Disponibilidad
CodBarras Localización Piso Signatura Estado Categoría
099111Biblioteca Universidad Icesi2657.83500973/G721DisponibleCol. General