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
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