Table of contents:
Chapter 1 The Government and Not-for-Profit Environment.
Chapter 2 Fund Accounting.
Chapter 3 Issues of Budgeting and Control.
Chapter 4 Recognizing Revenues in Governmental Funds.
Chapter 5 Recognizing Expenditures in Governmental Funds.
Chapter 6 Accounting for Capital Projects and Debt Service.
Chapter 7 Capital Assets and Investments in Marketable Securities.
Chapter 8 Long-Term Obligations.
Chapter 9 Business-Type Activities.
Chapter 10 Fiduciary Funds and Permanent Funds.
Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis.
Chapter 12 Not-for-Profit Organizations.
Chapter 13 Colleges and Universities.
Chapter 14 Health Care Providers.
Chapter 15 Managing for Results.
Chapter 16 Auditing Governments and Not-for-Profit Organizations.
Chapter 17 Federal Government Accounting.