Wiley GAAP for governments 2018 : (Record no. 11382)
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| 000 -LEADER | |
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| fixed length control field | 02035nam a2200337Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260803094229.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251212s2018 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-1-119-39624-6 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | 657.835 R87w 2018 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ruppel, Warren |
| 245 1# - TITLE STATEMENT | |
| Title | Wiley GAAP for governments 2018 : |
| Remainder of title | interpretation and application of generally accepted accounting principles for state and local governments / |
| Statement of responsibility, etc. | Warren Ruppel. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Hoboken, NJ : |
| Name of publisher, distributor, etc. | John Wiley & Sons, Inc., |
| Date of publication, distribution, etc. | 2018. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | ix, 677 pages: |
| 300 ## - PHYSICAL DESCRIPTION | |
| Dimensions | 24 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 500 ## - GENERAL NOTE | |
| General note | Includes index |
| 546 ## - LANGUAGE NOTE | |
| Language note | in English |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Preface vii About the Author ix 1 New Developments 12 Foundations of Governmental Accounting 73 Fund Accounting Fundamentals 274 General Fund and Special Revenue Funds 475 Capital Projects Funds 596 Debt Service Funds 717 Proprietary Funds 798 Fiduciary Funds 919 Financial Statements Prepared by Governments 10310 The Importance of Budgets to Governments 16911 Definition of the Reporting Entity 18112 Cash and Investments-Valuation and Disclosures 22713 Derivative Instruments 28514 Capital Assets 31115 Debt and Other Obligations 34316 Landfill Closure and Postclosure Care Costs 38317 Postemployment Benefits-Pension and Other 39318 Compensated Absences 45119 Accounting for Leases 46120 Nonexchange Transactions 48521 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 49922 Pension and OPEB Plan Financial Statements 52523 Educational and Other Governmental Entities 601Appendix: Disclosure Checklist 615 Index 657 |
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| -- | 0 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| General subdivision | Accounting |
| -- | Standards |
| Geographic subdivision | UNITED STATES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| General subdivision | Accounting |
| -- | Standards |
| 944 ## - | |
| -- | CIR |
| 943 ## - EQUIVALENCE OR CROSS-REFERENCE--COLLECTIVE TITLE [OBSOLETE] [CAN/MARC only] | |
| -- | 0 |
| -- | 0 |
| Date of treaty signing | 0 |
| -- | 1 |
| Date of a work | 0 |
| Miscellaneous information | 0 |
| Medium | 0 |
| -- | 0 |
| -- | 0 |
| 944 ## - | |
| -- | 1 |
| -- | 1 |
| -- | 0 |
| 953 ## - | |
| -- | HED6244 |
| 953 ## - | |
| -- | College Library |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Institution code [OBSOLETE] | jpascua |
| -- | 2020-03-10 11:34:36 |
| -- | jpascua |
| Edition | 2020-03-10 11:34:36 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| MyRDA biblio | 11480 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | FEU - Cavite Higher Education | FEU - Cavite Higher Education | HED Library | 12/21/2025 | CIR 657.835 R87w 2018 | HED6244 | 06/02/2026 | 12/21/2025 | Books |