Table of Contents
Chapter
1 - Governmental Accounting: An Overview - Section 1
Characteristics
of Nonbusiness Entities
Differences
between Governmental and Private Sector Accounting
Background
of Governmental Accounting
Major
Concepts of Governmental Accounting
Chapter
1 - Section 1 Review Questions.
Chapter
1 - Governmental Accounting: An Overview - Section 2
Financial
Reporting of Governmental Entities
Chapter
1 - Section 2 Review Questions.
Chapter
1 - Governmental Accounting: An Overview - Section 3
Budgetary
Aspects of Governmental Operations
Long-Term
Debt and Capital Leases
Overview
of Accounting and Financial Reporting for the General Fund
Comprehensive
Illustration of Accounting for the General Fund
Chapter
1 - Section 3 Review Questions.
Chapter
2 - Special Funds and Financial Reporting - Section 4
Chapter
2 - Section 4 Review Questions.
Chapter
2 - Special Funds and Financial Reporting - Section 5
Governmental
Funds Financial Statements
Chapter
2 - Section 5 Review Questions.
Chapter
2 - Special Funds and Financial Reporting - Section 6
The
Government Reporting Model
Chapter
2 - Section 6 Review Questions.
Appendix:
Four Major Issues of the Government Reporting Model
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