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  <titleInfo>
    <title>Accounting for governmental and non profit entities</title>
  </titleInfo>
  <name type="personal">
    <namePart>Wilson, Earl R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hay, Leon E.</namePart>
  </name>
  <name type="personal">
    <namePart>Kattelus, Susan C.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>McGraw Hill</publisher>
    <dateIssued>c1999</dateIssued>
    <edition>11th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xviii, 862 p.: ill.; 24cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Financial reporting for governmental and not-for-profit entities -- Principles of accounting and financial reporting for state and local governments -- General funds and special revenue funds-budgetary accounting, classification of revenues and expenditures -- General funds and special revenue funds-illustrative transactions and financial statements -- Accounting for general fixed assets and capital projects -- Accounting for general long-term debt service -- Accounting for the business-type activities of state and local governments -- Accounting for the business-type activities of state and local governments -- Accounting for fiduciary activities-agency funds and cash and investment pools -- Accounting fiduciary activities-trust funds and pension plans -- Review and financial reporting of state and local governments -- Analysis of governmental financial performance -- Audits of governmental and non-for-profit organizations -- Accounting and reporting for federal government agencies -- Budgets and cost determination -- Planning and control of cash and investments -- Accounting for nonprofit organizations -- Nonprofit organizations-regulatory and taxation issues -- Accounting for colleges and universities -- Accounting for health care organizations -- Governmental and not-for-profit organizations.</tableOfContents>
  <note type="statement of responsibility">Earl R. Wilson, Leon E. Hay and Kattelus</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HJ9733.W48</classification>
  <identifier type="isbn">0072373474</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120620</recordCreationDate>
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