Governmental and Nonprofit Accounting

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