Governmental and nonprofit accounting (Titelsatznr. 50945)

[ MARC ]
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
Exemplare
Withdrawn status Lost status Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Cost, normal purchase price Full call number Barcode Date last seen Copy number Price effective from Koha item type
        6october 6october 1203 2012-10-22 0.00 657.83500973 F G SOULE203006063 2021-08-29 1 2015-07-06 Books
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