CONTENTS
Preface xxi
1 Governmental and Nonprofit Accounting: 1
Environment and Characteristics
STATE AND LOCAL GOVERNMENT ACCOUNTING AND REPORTING 21
2 State and Local Government Accounting: 22
Concepts, Objectives, and Principles
3 Budgeting, Budgetary Accounting, and Budgetary Reporting 69
4 The General Fund and Special Revenue Funds 108
5 Revenue Accounting-Governmental Funds 172
6 Expenditure Accounting-Governmental Funds 214
7 Capital Projects Funds 260
8 Debt Service Funds 301
9 General Capital Assets; General Long-Term Liabilities; Permanent Funds: 339
Introduction to Interfund GCA-GLTL Accounting
10 EnterpriseFunds 384
11 Internal Service Funds 429
12 Trust and Agency (Fiduciary) Funds: 460
Summary of Interfund-GCA-GLTL Accounting
13 Financial Reporting: 493
The Basic Financial Statements
14 Financial Reporting: 529
Deriving Government-Wide Financial Statements and Required Reconciliations
15 Financial Reporting: 560
The Comprehensive Annual Financial Report and the Financial Reporting Entity
FEDERAL AND NOT-FOR-PROFIT ORGANIZATION ACCOUNTING AND REPORTING 587
16 Non-SLG Not-For-Profit Organizations: 588
SFASs 116 and 117 Approach
17 Accounting for Colleges and Universities 624
18 Accounting for Health Care Organizations 657
19 Federal Government Accounting 687
AUDITING 723
20 Auditing Governments and Not-for-Profit Organizations 724
