TY - BOOK AU - Engstrom, John H. AU - Copley, Paul A. TI - Essentials of accounting for governmental and not-for-profit organizations SN - 9780072820379 U1 - 658.835 PY - 2003/// CY - New Delhi PB - McGraw-Hill / Irwin KW - Administrative agencies N1 - Includes index; Ch. 1. Introduction to accounting and financial reporting for governmental and not-for-profit organizations -- Ch. 2. Overview of financial reporting for state and local governments -- Ch. 3. Budgetary accounting for the general and special revenue funds -- Ch. 4. Accounting for the general and for special revenue funds -- Ch. 5. Accounting for other governmental fund types : capital projects, debt service, and permanent -- Ch. 6. Proprietary funds -- Ch. 7. Fiduciary funds; interfund transactions -- Ch. 8. Government-wide statements, fixed assets, long-term debt -- Ch. 9. Analysis of governmental financial statements, GASB accounting for special purpose entities, accounting for public institutions of higher education ER -