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