1. Introduction to Accounting and Financial
Reporting for Governmental and Not-for-
Profit Entities 2. Principles of Accounting and Financial
Reporting for State and Local Governments 3. Governmental Operating Statement
Accounts; Budgetary Accounting 4.Accounting for Governmental Operating
Activities—Illustrative Transactions and
Financial Statements 5. Accounting for General Capital Assets
and Capital Projects 6. Accounting for General Long-Term
Liabilities and Debt Service 7. Accounting for the Business-Type
Activities of State and Local
Governments 8. Accounting for Fiduciary Activities—
Agency and Trust Funds 9. Financial Reporting of State and Local
Governments 10. Analysis of Governmental Financial
Performance 11. Auditing of Governmental and Not-for-
Profit Organizations 12. Accounting and Reporting for the
Federal Government 13. Budgeting and Costing of Government
Services 14. Accounting for Not-for-Profit
Organizations 15. Not-for-Profit Organizations—Regulatory,
Taxation, and Performance Issues 16. Accounting for Colleges and
Universities 17. Accounting for Health Care
Organizations |