Description
Book SynopsisRobert J. Freeman, PhD, CPA, is the Distinguished Professor of Accounting Emeritus at Texas Tech University. He served on the Governmental Accounting Standards Board from 1990 to 2000 and on its predecessor, the National Council on Governmental Accounting, from 1974 to 1980. Dr. Freeman has received the Enduring Lifetime Contributions Award from the American Accounting Association Government and Nonprofit Section, the Louisiana Tech University Tower Medallion Award, and the AICPA Elijah Watt Sells Silver Medal Award.
Prior to joining the Texas Tech faculty, Dr. Freeman was on the faculties of the University of Alabama and Louisiana Tech University, and served as national director of State and Local Government Activities at Arthur Young & Company. The extensive governmental accounting, financial reporting, and auditing seminars that he has offered each summer for the past 35 years have been attended by over 20,000 participants, including some of today's leaders whose fir
Table of ContentsBrief Contents
- Governmental and Nonprofit Accounting: Environment and Characteristics
- State and Local Government Accounting and Financial Reporting Model: The Foundation
- Budgeting, Budgetary Accounting, and Budgetary Reporting
- The General Fund and Special Revenue Funds
- 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
- Accounting for Colleges and Universities
- Accounting for Health Care Organizations
- Federal Government Accounting
- Auditing Governments and Not-for-Profit Organizations