Publication Information

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'https://openalex.org/W2374257700', 'https://openalex.org/W2358805405', 'https://openalex.org/W2332446579', 'https://openalex.org/W2318100977', 'https://openalex.org/W229391999', 'https://openalex.org/W2146655464', 'https://openalex.org/W2112441639', 'https://openalex.org/W2106981052', 'https://openalex.org/W2061771670', 'https://openalex.org/W1558683153', 'https://openalex.org/W1488480133', 'https://openalex.org/W1483036841', 'https://openalex.org/W129515494'], 'abstract_inverted_index': {'Chapter': [0, 19, 32, 40, 51, 61, 71, 83, 92, 107, 114, 122, 136, 142, 150, 157, 164], '1:': [1], 'Introduction': [2], 'to': [3], 'Accounting': [4, 23, 39, 42, 53, 63, 73, 85, 138, 152, 159, 166], 'and': [5, 10, 16, 24, 29, 48, 58, 68, 80, 89, 98, 119, 125, 132, 147, 155, 167, 175], 'Financial': [6, 25, 49, 94, 112], 'Reporting': [7, 26, 95, 168], 'for': [8, 27, 43, 54, 64, 74, 86, 104, 139, 153, 160, 169], 'Governmental': [9, 34, 44, 111, 118, 174], 'Not-for-Profit': [11, 120, 130, 140, 144, 176], 'Entities': [12], 'Part': [13, 101, 128], 'One:': [14], 'State': [15, 28, 79, 97], 'Local': [17, 30, 81, 99], 'Governments': [18, 31, 82, 100], '2:': [20], 'Principles': [21], 'of': [22, 78, 96, 110, 117], '3:': [33], 'Operating': [35, 45], 'Statement': [36], 'Accounts': [37], 'Budgetary': [38], '4:': [41], 'Activities-Illustrative': [46], 'Transactions': [47], 'Statements': [50], '5:': [52], 'General': [55, 65], 'Capital': [56, 59], 'Assets': [57], 'Projects': [60], '6:': [62], 'Long-term': [66], 'Liabilities': [67], 'Debt': [69], 'Service': [70], '7:': [72], 'the': [75, 133, 170], 'Business-Type': [76], 'Activities': [77], '8:': [84], 'Fiduciary': [87], 'Activities-Agency': [88], 'Trust': [90], 'Funds': [91, 106], '9:': [93], 'Two:': [102], 'Accountability': [103], 'Public': [105], '10:': [108], 'Analysis': [109], 'Performance': [113, 126, 148], '11:': [115], 'Auditing': [116], 'Organizations': [121, 131, 141, 163, 177], '12:': [123], 'Budgeting': [124], 'Measurement': [127], 'Three:': [129], 'Federal': [134, 171], 'Government': [135, 172], '13:': [137], '14:': [143], 'Organizations-Regulatory,': [145], 'Taxation,': [146], 'Issues': [149], '15:': [151], 'Colleges': [154], 'Universities': [156], '16:': [158], 'Health': [161], 'Care': [162], '17:': [165], 'Glossary': [173], 'Index': [178]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3197226458', 'counts_by_year': [{'year': 2022, 'cited_by_count': 1}, {'year': 2021, 'cited_by_count': 3}, {'year': 2020, 'cited_by_count': 1}, {'year': 2019, 'cited_by_count': 3}, {'year': 2018, 'cited_by_count': 2}, {'year': 2017, 'cited_by_count': 1}, {'year': 2016, 'cited_by_count': 1}, {'year': 2014, 'cited_by_count': 1}, {'year': 2013, 'cited_by_count': 1}], 'updated_date': '2024-12-14T11:59:31.368648', 'created_date': '2021-09-13'}