Chapter 2. Fund Accounting.

Chapter 3. Government Financial Reporting.

Chapter 4. Governmental Activities—Recognizing Revenues.

Chapter 5. Governmental Activities—Recognizing Expenditures and Expenses.

Chapter 6. Governmental Activities—Accounting for Capital Projects and Debt Service.

Chapter 7. Governmental Activities—Capital Assets and Investments in Marketable Securities.

Chapter 8. Governmental Activities—Long-Term Obligations.

Chapter 9. Business-Type Activities and Internal Services.

Chapter 10. Permanent Funds and Fiduciary Funds.

Chapter 11. Issues of Reporting and Disclosure.

Chapter 12. Not-for-Profit Organizations.

Chapter 13. Special Issues for Not-for-Profit Health Care Providers and Institutions of Higher Education.

Chapter 14. Financial Analysis.

Glossary.

Index.