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