Wiley GAAP for Governments 2017 ‐ Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

1. New Developments 2. Overview of Accounting and Financial Reporting by Governments 3. Accounting Fundamentals Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus 4. The Importance of Budgets to Governments 5. Financial Statements Prepared by Governments 6. Definition of the Reporting Entity 7. General Fund and Special Revenue Funds 8. Capital Projects Funds 9. Debt Service Funds 10. Proprietary Funds 11. Fiduciary Funds 12. Capital Assets 13. Long-Term Obligations 14. Nonexchange Transactions 15. Cash and Investments Valuation and Disclosures 16. Accounting for Securities Lending Transactions 17. Compensated Absence Accruals and Disclosures 18. Employer's Accounting for Pensions 19. Accounting for Postemployment Benefits other than Pensions 20. Interfund and Intra-Entity Transactions 21. Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 22. Accounting for Leases 23. Landfill Closure and Postclosure Care Costs 24. Public Employee Retirement System Financial Statements 25. Educational Institutions 26. Other Governmental Entities Appendix: Disclosure Checklist Index.