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Table of Contents
1: The Government and Not-for-Profit Environment.
2: Fund Accounting.
3: Issues of Budgeting and Control.
4: Recognizing Revenues in Governmental Funds.
5: Recognizing Expenditures in Governmental Funds.
6: Accounting for Capital Projects and Debt Service.
7: Capital Assets and Investments in Marketable Securities.
8: Long-Term Obligations.
9: Business-Type Activities.
10: Fiduciary Funds and Permanent Funds.
11: Issues of Reporting, Disclosure, and Financial Analysis.
12: Not-for-Profit Organizations.
13: Colleges and Universities.
14: Health Care Providers.
15: Managing for Results.
16: Auditing Governments and Not-for-Profit Organizations.
17: Federal Government Accounting.