000			01807nam a2200229Ia 4500
003			NULRC
005			20250520100555.0
008			250520s9999 xx 000 0 und d
020			_a256034540
040			_cNULRC
050			_aHF 5635 .H39 1987
100			_aHay, Leon E. _eauthor
245		0	_aEssentials of accounting for governmental and not-for-profit organizations / _cLeon E. Hay and John H. Engstrom
260			_aHomewood, Illinois : _bIrwin Inc., _cc1987
300			_ax, 310 pages ; _c24 cm.
504			_aIncludes index.
505			_a1. 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			_aFrom 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			_aACCOUNTING
700			_aEngstrom, John H. _eco-author
942			_2lcc _cBK
999			_c8332 _d8332