Essentials of accounting for governmental and not-for-profit organizations / (Record no. 8332)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01807nam a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520100555.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 256034540 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5635 .H39 1987 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hay, Leon E. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Essentials of accounting for governmental and not-for-profit organizations / |
| Statement of responsibility, etc. | Leon E. Hay and John H. Engstrom |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Homewood, Illinois : |
| Name of publisher, distributor, etc. | Irwin Inc., |
| Date of publication, distribution, etc. | c1987 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | x, 310 pages ; |
| Dimensions | 24 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. The Framework for Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations -- 2. General Funds and Special Revenue Funds- Budgetary Accounting -- 3. General Funds and Special Revenue Funds-Illustrative Transactions, and Financial Statements -- 4. Capital Project Funds -- 5. General Fixed Assets -- 6. Debt Service Funds -- 7. General Long-term Debt Account Group -- 8. Special Assessment Funds -- 9. Proprietary Funds -- 10. Fiduciary Funds -- 11. Interfund Transaction; Financial reporting for State and Local Governmental Units; Auditing -- 12. College and University Accounting -- 13. Hospital Accounting -- 14. Accounting for Voluntary Health and welfare and Other Nonprofit Organizations. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | From time to time college and university faculty members have expressed a need for a text which would provide a much more comprehensive coverage of accounting and financial reporting standards for governmental and and not-for-profit organization than is available in advance accounting text, but which would be brief enough to allow coverage of the standards in less than a three semester-hour or a four quarter-hour course. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Engstrom, John H. |
| Relator term | co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Accountancy | LRC - Annex | National University - Manila | Relegation Room | 11/02/2012 | Reaccessioned | GC HF 5635 .H39 1987 | NULIB000006091 | 05/20/2025 | c.1 | 05/20/2025 | Books |