000 -LEADER |
fixed length control field |
02611cam a2200397 a 4500 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20150706003941.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
100330s2011 mau b 001 0 eng |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
LC control number |
2010013898 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9780132552752 |
035 ## - SYSTEM CONTROL NUMBER |
System control number |
(OCoLC)ocn598305102 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
DLC |
Transcribing agency |
DLC |
Modifying agency |
YDX |
-- |
YDXCP |
-- |
ZAD |
-- |
DLC |
043 ## - GEOGRAPHIC AREA CODE |
Geographic area code |
n-us--- |
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER |
Item number |
F G |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657.83500973 |
Edition number |
22 |
084 ## - OTHER CLASSIFICATION NUMBER |
Classification number |
657.83500973 |
Item number |
F G |
001 - CONTROL NUMBER |
control field |
0000084504 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
0000 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Freeman, Robert J. |
245 10 - TITLE STATEMENT |
Title |
Governmental and nonprofit accounting |
Medium |
[[Book] :] |
Remainder of title |
Theory and practice / |
Statement of responsibility, etc. |
Robert J. Freeman ... [et al.]. |
250 ## - EDITION STATEMENT |
Edition statement |
9th ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc. |
Boston : |
Name of publisher, distributor, etc. |
Prentice Hall, |
Date of publication, distribution, etc. |
2011. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xxix, 849 p. ; |
Dimensions |
29 cm. |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc |
Includes bibliographical references and index. |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
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 -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations. |
521 ## - TARGET AUDIENCE NOTE |
Target audience note |
All age. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Municipal finance |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Local finance |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Finance, Public |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Fund accounting |
Geographic subdivision |
United States. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Nonprofit organizations |
Geographic subdivision |
United States |
General subdivision |
Accounting. |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Freeman, Robert J. |
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
a |
7 |
b |
cbc |
c |
orignew |
d |
1 |
e |
ecip |
f |
20 |
g |
y-gencatlg |
925 0# - |
-- |
acquire |
-- |
1 shelf copies |
-- |
policy default |
955 ## - COPY-LEVEL INFORMATION (RLIN) |
-- |
rd05 2010-04-02 |
-- |
rf06 2011-07-20 Z-CipVer |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Koha item type |
Books |