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 |