<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01253nam a2200205Ia 4500</leader>
  <controlfield tag="001">CTU_187253</controlfield>
  <controlfield tag="008">210402s9999    xx            000 0 und d</controlfield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="a">657.825</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="b">W747</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
   <subfield code="a">Wilson, Earl Ra</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="a">Accounting for governmental and nonprofit entities</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="c">Earl R. Wilson, Jacqueline L. Reck, Susan C. Kattelus</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">Boston</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="b">McGraw-Hill Irwin</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="c">2010</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
   <subfield code="a">This textbook provides comprehensive coverage of accounting and financial reporting for all levels of government and not-for-profit organizations, as well as governmental auditing and performance measurement. This fifteenth edition offers two Web-accessible computerized cumulative problems; has been revised to reflect contemporary guidance from the GASB, FASB, FASAB, GAO, OMB, AICPA, and IRS; features new questions, cases, exercises, and problems; and includes expanded coverage of post-employment benefits, major fund reporting, investments and derivatives, IRS Form 990, and budgeting and performance management.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="a">Nonprofit organizations,Tổ chức phi lợi nhuận</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="x">Accounting,Kế toán</subfield>
  </datafield>
  <datafield tag="904" ind1=" " ind2=" ">
   <subfield code="i">Giang</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
  </datafield>
 </record>
</collection>
