Essentials of accounting for governmental and not-for-profit organizations / (Record no. 5812)

000 -LEADER
fixed length control field 01927cam a2200277 a 4500
001 - CONTROL NUMBER
control field 2011050911
003 - CONTROL NUMBER IDENTIFIER
control field local
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20161228160103.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 111212s2013 nyu 000 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2011050911
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780078025457 (alk. paper)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0078025451 (alk. paper)
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Transcribing agency DLC
Modifying agency BTCTA
-- CDX
-- YDXCP
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ9801
Item number H39 2013
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657/.83500973
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Copley, Paul A.
Authority record control number (local)30270
245 10 - TITLE STATEMENT
Title Essentials of accounting for governmental and not-for-profit organizations /
Statement of responsibility, etc Paul A. Copley.
250 ## - EDITION STATEMENT
Edition statement 11th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc New York, NY :
Name of publisher, distributor, etc McGraw-Hill,
Date of publication, distribution, etc c2013.
300 ## - PHYSICAL DESCRIPTION
Extent 1 v. (various pagings) :
Dimensions 24 cm.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction to accounting and financial reporting for governmental and not-for-profit organizations -- Overview of financial reporting for state and local governments -- Modified accrual accounting : including the role of fund balances and budgetary authority -- Accounting for the general and special revenue funds -- Accounting for other governmental fund types : capital projects, debt service, and permanent -- Proprietary funds -- Fiduciary (trust) funds -- Government-wide statements, capital assets, long-term debt -- Accounting for special-purpose entities, including public colleges and universities -- Accounting for private not-for-profit organizations -- College and university accounting-private institutions -- Accounting for hospitals and other health care providers -- Auditing, tax-exempt organizations, and evaluating performance -- Financial reporting by the federal government -- Appendix: illustrative example -- Glossary: governmental and not-for-profit accounting terminology -- Index.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Administrative agencies
Geographic subdivision United States
General subdivision Accounting.
Authority record control number (local)30271
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Nonprofit organizations
Geographic subdivision United States
General subdivision Accounting.
Authority record control number (local)30272
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Book
Holdings
Shelving location Current Location Date last seen Barcode Date acquired Full call number Permanent Location Koha item type Damaged status Not for loan Price effective from Source of classification or shelving scheme Lost status Source of acquisition
Library CollectionLee Yan Fong Library2013-04-10000062092013-03-18HJ9801 H39 2013Lee Yan Fong LibraryBook  2013-04-10  YBP Library Services
Hong Kong Nang Yan College of Higher Education
Lee Yan Fong Library
325-329 Lai Chi Kok Road, Shamshuipo, Kowloon, HONG KONG