Not-for-Profit Accounting and Reporting
Introduction to Types of Not-for-Profit Entities and Standard Setting
Financial Reporting
Donations, Pledges, Contributions, and Net Assets
Special Issues—Recent Developments
State and Local Government Concepts
Introduction to Governmental Organizations
GASB Concepts Statements
Fund Accounting
Measurement Focus Basis of Accounting
Budgetary Accounting
Encumbrance Accounting
Deferred Outflows and Deferred Inflows of Resources
Net Position and Fund Balance
Governmental Funds
Proprietary Funds
Fiduciary Funds
Format and Content of Comprehensive Annual Financial Report (CAFR)
The Comprehensive Annual Financial Report
Determining the Financial Reporting Entity
Major Funds and Fund-Level Reporting
Deriving Government-Wide Financial Statements from Fund-Level Financial Statements
Typical Items and Specific Types of Transactions and Events
Interfund Transactions, Construction Projects, and Infrastructure
Long-Term Liabilities Other Than Bonded Debt
Terminology and Nonexchange Transactions
Special Items—Recent Developments
Special Industries: Healthcare and Colleges
Healthcare Organizations
Colleges and Universities