TY  - BOOK
AU  - Hay, Leon E.
AU  - Engstrom, John H. 
TI  - Essentials of accounting for governmental and not-for-profit organizations
SN  - 0256034540
AV  - HF 5635 .H39 1987 
PY  - 1987///
CY  - Homewood, Illinois
PB  - Irwin, 
KW  - ACCOUNTING
N1  - Includes index; 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
N2  - 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
ER  -