About the Author.

Chapter 1. The Government and Not-for-Profit Environment.

Chapter 2. Fund Accounting.

Chapter 3. Issues of Budgeting and Control.

Chapter 4. Recognizing Revenues in Governmental Funds.

Chapter 5. Recognizing Expenditures in Governmental Funds.

Chapter 6. Accounting for Capital Projects and Debt Service.

Chapter 7. Long-lived Assets and Investments in Marketable Securities.

Chapter 8. Long-Term Obligations.

Chapter 9. Business-Type Activities.

Chapter 10. Fiduciary Funds and Permanent Funds.

Chapter 11. Issues of Reporting, Disclosure, and Financial Analysis.

Chapter 12. Other Not-for-Profit Organizations.

Chapter 13. Using Cost Information to Manage and Control.

Chapter 14. Managing for Results.

Chapter 15. Auditing Governments and Not-for-Profit Organizations.

Chapter 16. Federal Government Accounting.

Glossary.

Index.