Chapter 1 The Government and Not-for-Profit Environment p. 1
Chapter 2 Fund Accounting p. 34
Chapter 3 Issues of Budgeting and Control p. 77
Chapter 4 Recognizing Revenues in Governmental Funds p. 162
Chapter 5 Recognizing Expenditures in Governmental Funds p. 162
Chapter 6 Accounting for Capital Projects and Debt Service p. 203
Chapter 7 Long-Lived Assets and Investments in Marketable Securities p. 242
Chapter 8 Long-Term Obligations p. 273
Chapter 9 Business-Type Activities p. 308
Chapter 10 Fiduciary Funds and Permanent Funds p. 353
Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis p. 400
Chapter 12 Other Not-for-Profit Organizations p. 449
Chapter 13 Using Cost Information to Manage and Control p. 521
Chapter 14 Managing for Results p. 565
Chapter 15 Auditing Governments and Not-for-Profit Organizations p. 603
Chapter 16 Federal Government Accounting p. 642
Glossary p. 685
Value Tables p. 700
Index p. 709