This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional government and not-for-profit accounting practice and the CPA exam.

Governmental and non-profit accounting concepts, principles, and practices. For accountants who need an up-to-date textbook covering state and local government, federal government, and not-for-profit organization accounting

2    State and Local Government Accounting and Financial Reporting Model: The Foundation

3    The General Fund and Special Revenue Funds

4    Budgeting, Budgetary Accounting, and Budgetary Reporting

5    Revenue Accounting—Governmental Funds

6    Expenditure Accounting—Governmental Funds

7    Captial Projects Funds

8    Debt Service Funds

9    General Capital Assets; General Long-Term Liabilities; Permanent Funds

10    Enterprise Funds

11    Internal Service Funds

12    Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting

13    Financial Reporting: The Basic Financial Statements and Required Supplementary Information

14    Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations

15    Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity

16    Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach

17    Accounting for Colleges and Universities

18    Accounting for Health Care Organizations

19    Federal Government Accounting

20    Auditing Governments and Not-for-Profit Organizations