Solution Manual for Governmental and Nonprofit Accounting: Theory and Practice, 9/E, Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, Terry K. Patton, G. Robert Smith Jr.

Solution Manual for Governmental and Nonprofit Accounting: Theory and Practice, 9/E, Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, Terry K. Patton, G. Robert Smith, Jr.,

Table of Contents

1  Governmental and Nonprofit Accounting: Environment and Characteristics
2  State and Local Government Accounting and Financial Reporting Model: The Foundation
3  The General Fund and Special Revenue Funds
4  Budgeting, Budgetary Accounting, and Budgetary Reporting
5  Revenue Accounting Governmental Funds
6  Expenditure Accounting Governmental Funds
7  Captial Projects Funds
8  Debt Service Funds
9  General Capital Assets; General Long-Term Liabilities; Permanent Funds
10  Enterprise Funds
11  Internal Service Funds
12  Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
13  Financial Reporting: The Basic Financial Statements and Required Supplementary Information
14  Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
15  Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
16  Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach
17  Accounting for Colleges and Universities
18  Accounting for Health Care Organizations
19  Federal Government Accounting
20  Auditing Governments and Not-for-Profit Organizations