Chapter 1: Governmental and Nonprofit Accounting-Environment and Characteristics Chapter 2: State and Local Government Accounting and Financial Reporting Model-The Foundation Chapter 3: The General Fund and Special Revenue Funds Chapter 4: Budgeting, Budgetary Accounting, and Budgetary Reporting Chapter 5: Revenue Accounting-Governmental Funds Chapter 6: Expenditure Accounting-Governmental Funds Chapter 7: Capital Projects Funds Chapter 8: Debt Service Funds Chapter 9: General Capital Assets; General Long-Term Liabilities; Permanent Funds-Introduction to Interfund-GCA-GLTL Accounting Chapter 10: Enterprise Funds Chapter 11: Internal Service Funds Chapter 12: Trust and Agency (Fiduciary) Funds Summary of Interfund-GCA-GLTL Accounting Chapter 13: Financial Reporting-The Basic Financial Statements and Required Supplementary Information Chapter 14: Financial Reporting Deriving Government-Wide Financial Statements and Required Reconciliations Chapter 15: Financial Reporting-The Comprehensive Annual Financial Report and the Financial Reporting Entity Chapter 16: Non-SLG Not-for-Profit Organizations-SFAS 116 and 117 Approach Chapter 17: Accounting for Colleges and UniversitiesChapter 18: Accounting for Health Care Organizations Chapter 19: Federal Government Accounting Chapter 20: Auditing Governments and Not-for-Profit Organizations
