Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations

Chapter 2: Overview of Financial Reporting for State and Local Governments

Chapter 3: Budgetary Accounting for the General and Special Revenue Funds

Chapter 4: Accounting for General and Special Revenue Funds

Chapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent

Chapter 6: Proprietary Funds

Chapter 7: Fiduciary Funds, Interfund Transactions

Chapter 8: Government-Wide Statements, Fixed Assets, Long-Term Debt

Chapter 9: Analysis of Governmental Financial Statements, GASB Accounting for Special Purpose Entities, Accounting for Public Institutions of Higher Education

Chapter 10: Accounting for Not-for-Profit Organizations

Chapter 11: College and University Accounting—Private Institutions

Chapter 12: Accounting for Hospitals and Other Health-Care Providers

Chapter 13: Governmental Auditing, the Single Audit Act, Tax Exempt Entities, Service Efforts and Accomplishments