Table of Contents

Chapter 1: Governmental and Nonprofit Accounting—Environment and Characteristics
Chapter 2: State and Local Government Accounting and Financial Reporting Model—The Foundation
Chapter 3: The General Fund and Special Revenue Funds
Chapter 4: Budgeting, Budgetary Accounting, and Budgetary Reporting
Chapter 5: Revenue Accounting—Governmental Funds
Chapter 6: Expenditure Accounting—Governmental Funds
Chapter 7: Capital Projects Funds
Chapter 8: Debt Service Funds
Chapter 9: General Capital Assets; General Long-Term Liabilities; Permanent Funds—Introduction to Interfund-GCA-GLTL Accounting
Chapter 10: Enterprise Funds
Chapter 11: Internal Service Funds
Chapter 12: Trust and Agency (Fiduciary) Funds Summary of Interfund-GCA-GLTL Accounting
Chapter 13: Financial Reporting—The Basic Financial Statements and Required Supplementary Information
Chapter 14: Financial Reporting Deriving Government—Wide Financial Statements and Required Reconciliations
Chapter 15: Financial Reporting—The Comprehensive Annual Financial Report and the Financial Reporting Entity
Chapter 16: Non-SLG Not-for-Profit Organizations—SFAS 116 and 117 Approach
Chapter 17: Accounting for Colleges and Universities
Chapter 18: Accounting for Health Care Organizations
Chapter 19: Federal Government Accounting
Chapter 20: Auditing Governments and Not-for-Profit Organizations