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 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 Index