00867cam a22002294a 4500020002800000020003100028050001700059100002300076245006700099250001200166260006100178300003800239490004600277500002000323650005200343650004900395650005000444650003700494650005800531700002400589700002400613  a0131851292 (alk. paper)  a9780131851290 (alk. paper)00aHJ 9777bFRE1 aFreeman, Robert J.10aGovernmental and nonprofit accounting :btheory and practice /  a8th ed.  aUpper Saddle River, NJ :bPearson Prentice Hall,cc2006.  axxx, 845 pages :bIllustrations ;  aCharles T. Horngren series in accounting.  aIncludes index. 0aMunicipal finance - United States - accounting. 0a Local finance - United States - accounting. 0aFinance, Public - United States - accounting. 0aFund accounting - United States. 0aNonprofit organizations - United States - accounting.1 aShoulders, Craig D.1 aAllison, Gregory S.