1 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities

PART ONE State and Local Governments

2 Principles of Accounting and Financial Reporting for State and Local Governments

3 Governmental Operating Statement Accounts; Budgetary Accounting

4 Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements

5 Accounting for General Capital Assets and Capital Projects

6 Accounting for General Long-term Liabilities and Debt Service

7 Accounting for the Business-type Activities of State and Local Governments

8 A ccounting for Fiduciary Activities—Agency and Trust Funds

9 Financial Reporting of State and Local Governments

10 Analysis of Governmental Financial Performance

PART TWO Accountability for Public Funds

11 Accounting and Reporting for the Federal Government

12 Auditing of Governmental and Not-for-Profit Organizations

13 Budgeting and Performance Measurement

PART THREE Not-for-Profit Organizations

14 Accounting for Not-for-Profit Organizations

15 Not-for-Profit Organizations—Regulatory, Taxation, and Performance Issues

16 Accounting for Colleges and Universities

17 Accounting for Health Care Organizations

GLOSSARY