Preface

Chapter 1

Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations

Chapter 2

Overview of Financial Reporting for State and Local Governments

Chapter 3

Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority

Chapter 4

Accounting for the General and Special Revenue Funds

Chapter 5

Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent

Chapter 6

Proprietary Funds

Chapter 7

Fiduciary (Trust) Funds

Chapter 8

Government-Wide Statements, Capital Assets, Long-Term Debt

Chapter 9

Accounting for Special-Purpose Entities, Including Public Colleges and Universities

Chapter 10

Accounting for Private Not-for-Profit Organizations

Chapter 11

College and University Accounting—Private Institutions

Chapter 12

Accounting for Hospitals and Other Health Care Providers

Chapter 13

Auditing, Tax-Exempt Organizations, and Evaluating Performance

Chapter 14

Financial Reporting by the Federal Government

Glossary

Governmental and Non-for-Profit Accounting Terminology