00776cam a2200205 a 4500020001500000050001700015100002300032245006700055250001800122260005500140300003900195490004600234500002000280650005200300650004800352650005000400650003800450650005800488700002400546  a013026469500aHJ 9777bFRE1 aFreeman, Robert J.10aGovernmental and nonprofit accounting :btheory and practice /  a6th ed., rev.  aUpper Saddle River, N.J. :bPrentice Hall,cc2000.  axxvi, 858 pages :bIllustrations ;  aCharles T. Horngren series in accounting,  aIncludes index. 0aMunicipal finance - United States - accounting. 0aLocal finance - United States - accounting. 0aFinance, Public - United States - Accounting. 0a Fund accounting - United States. 0aNonprofit organizations - United States - accounting.1 aShoulders, Craig D.