目次

Chapter 1The Government and Not–for–Profit Environment 1 Chapter 2 Fund Accounting 36 Chapter 3 Issues of Budgeting and Control 89 Chapter 4 Recognizing Revenues in Governmental Funds 133 Chapter 5 Recognizing Expenditures in Governmental Funds 180 Chapter 6 Accounting for Capital Projects and Debt Service 228 Chapter 7 Capital Assets and Investments in Marketable Securities 272 Chapter 8 Long–Term Obligations 309 Chapter 9 Business–Type Activities 348 Chapter 10 Fiduciary Funds and Permanent Funds 402 Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis 464 Chapter 12 Not–for–Profit Organizations 515 Chapter 13 Colleges and Universities 576 Chapter 14 Health Care Providers 611 Chapter 15 Managing for Results 641 Chapter 16 Auditing Governments and Not–for–Profit Organizations 682 Chapter 17 Federal Government Accounting 722 Glossary 775 Value Tables 793 Index 801