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Robert J. Freeman and Craig D. Shoulders, Governmental and Nonprofit Accounting Theory and Practice, Fourth Edition (Englewood Cliffs, NJ: Prentice Hall, 1993, pp. xx, 823).
This edition of this primary text continues to maintain its position as both authoritative and comprehensive. It provides an excellent balance of both procedures and theory. In addition, it is as up-to-date as could be desired in that it covers pronouncements from early 1993. Several changes from the previous edition should be of interest to the potential adopter for the classroom or those who use it as a definitive reference.
Most noticeable is the authors' claim that they have shortened this edition by over 100 pages. However, the truth of their achievement lies in a purely cosmetic innovation. The pages have been lengthened to include an additional six lines of text. This is an increase of one-eighth in the per-page content of the previous edition. Without a great deal of difficulty, one can determine where the...