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Test bank Governmental and Nonprofit Accounting Theory and Practice 10th edition by Robert J. Freeman

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Test bank Governmental and Nonprofit Accounting Theory and Practice 10th edition by Robert J. Freeman

Governmental and Nonprofit Accounting 10th edition by Robert J. Freeman Test bank

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Test bank for Governmental Nonprofit Accounting Theory Practice 10th edition by Robert J. Freeman

Test bank Governmental Nonprofit Accounting Theory – Practice provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides students with a thorough basis for understanding the logic for and nature of all the funds and account groups of a government, with a unique approach that enables students to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups .

Table of Contents
CHAPTER 1 Governmental and Nonprofit Accounting
Environment and Characteristics
CHAPTER 2 State and Local Government Accounting and Financial Reporting
Model: The Foundation
CHAPTER 3 The General Fund and Special Revenue Funds
CHAPTER 4 Budgeting, Budgetary Accounting, and Budgetary Reporting
CHAPTER 5 Revenue Accounting–Governmental Funds
CHAPTER 6 Expenditure Accounting–Governmental Funds
CHAPTER 7 Capital Projects Funds
CHAPTER 8 Debt Service Funds
CHAPTER 9 General Capital Assets; General Long-Term Liabilities; Permanent Funds
Introduction to Interfund-GCA-GLTL Accounting
CHAPTER 10 Enterprise Funds
CHAPTER 11 Internal Service Funds
CHAPTER 12 Trust and Agency (Fiduciary) Funds
Summary of Interfund-GCA-GLTL Accounting
CHAPTER 13 Financial Reporting
The Basic Financial Statements and Required Supplementary Information
CHAPTER 14 Financial Reporting
Deriving Government-Wide Financial Statements and Required Reconciliations
CHAPTER 15 Financial Reporting
The Comprehensive Annual Financial Report and the Financial Reporting Entity
CHAPTER 16 Non-SLG Not-for-Profit Organizations
CHAPTER 17 Accounting for Colleges and Universities
CHAPTER 18 Accounting for Health Care Organizations
CHAPTER 19 Federal Government Accounting
CHAPTER 20 Auditing Governments and Not-for-Profit Organizations

Test bank Governmental Nonprofit Accounting Theory – Practice

 

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