Jacqueline L. Reck, Suzanne L. Lowensohn and Earl R. Wilson

Content includes:

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

Part One: State and Local Governments
Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments
Chapter 3 Governmental Operating Statement Accounts; Budgetary Accounting
Chapter 4 Accounting for Governmental Operating Activities-Illustrative Transactions and Financial Statements
Chapter 5 Accounting for General Capital Assets and Capital Projects
Chapter 6 Accounting for General Long-term Liabilities and Debt Service
Chapter 7 Accounting for the Business-type Activities of State and Local Governments
Chapter 8 Accounting for Fiduciary Activities-Agency and Trust Funds
Chapter 9 Financial Reporting of State and Local Governments

Part Two: Accountability for Public Funds
Chapter 10 Analysis of Governmental Financial Performance
Chapter 11 Auditing of Governmental and Not-for-Profit Organizations
Chapter 12 Budgeting and Performance Measurement

Part Three: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government
Chapter 13 Accounting for Not-for-Profit Organizations
Chapter 14 Not-for-Profit Organizations-Regulatory, Taxation, and Performance Issues
Chapter 15 Accounting for Colleges and Universities
Chapter 16 Accounting for Health Care Organizations
Chapter 17 Accounting and Reporting for the Federal Government

Includes index.