Table
of Contents
Chapter
1 - Governmental Accounting Overview
Sources
of Governmental Accounting Standards
Application
of Governmental Accounting Standards
Goals
of a Governmental Accounting System
Special
Questions Related to Funds
Chapter
3 - Basis of Accounting and Measurement Focus
Modified
Accrual Basis in Governmental Fund Statements
Claims, Judgments, and Compensated Absences
Accrual
Basis Reporting in Government-Wide Financial Statements
Accrual
Basis in Proprietary Fund Statements
Revenue
Recognition When Right of Return Exists
Chapter
4 - Reporting Capital Assets
Capitalization
of Interest Costs
Impact of Tax-Exempt Borrowings
When
to Capitalize Expenditures
Depreciation
of Capital Assets
Sum-of-the-Years Digits Method
Double Declining Balance Method
Works
of Art and Historical Treasures.
Impairment Losses under the Modified Approach
Infrastructure
Asset Recordkeeping
Disclosure of General Capital Assets
Disclosure of Capital Assets of Proprietary Funds
Disclosure of Capital Assets of Fiduciary Funds
Disclosure of Accumulated Depreciation
Disclosure of Capitalized Interest
Disclosure of Assets Not Being Depreciated
Chapter
5 - Reporting Liabilities
Reporting
Long-Term Liabilities
Modified
Accrual Recognition of Liabilities and Expenditures
Additional
Liability Reporting Topics
Chapter
6 - The Budget and Budgetary Accounting
Chapter
7 - Common Accounting Transactions
Debt Service Fund Transactions
Chapter
8 - Classification and Terminology
Reporting
of Internal Activities and Balances
Reporting
of Internal Service Fund Balances
Classifications
within the Statement of Net Position
Classifications
within Governmental Fund Financial Statements
Other Long-Term Debt Transactions
Classifications
within the Government-Wide Statement of Activities
Special
and Extraordinary Items
Chapter
9 - The Financial Reporting Entity
The
Financial Reporting Entity
Chapter
10 - Comprehensive Annual Financial Report
Components
of the Comprehensive Annual Financial Report
Managements
Discussion and Analysis
Basic
Financial Statements Government-Wide
Special and Extraordinary Items
Basic
Financial Statements Fund Financial Statements
Reconciliation to Government-Wide Statements
Required Financial Statements Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund
Balances
Required Financial Statements Proprietary Funds
Statement of Revenues, Expenses, and Changes in Fund Net
Position
Required Financial Statements Fiduciary Funds
Statement of Fiduciary Net Position
Statement of Changes in Fiduciary Net Position
Comparative
Financial Statements
Required
Supplementary Information
Combining
Statements and Individual Fund Statements and Schedules
Major
Component Unit Information
Sample
Comprehensive Annual Financial Report
Managements Discussion and Analysis
Overview of the Financial Statements
Government-Wide Financial Statement Analysis
Fund Financial Statement Analysis
Economic Factors and Next Years Budget
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Chapter
11 - Additional Financial Reporting Considerations
Accounting
Changes and Error Corrections
Change in Accounting Principle
Chapter
12 - Notes to Financial Statements
Significant
Accounting Policies
Sample
Disclosure of Accounting Policies
Sample
Disclosure of Assets and Liabilities
Sample
Disclosure of Contingencies
Sample
Disclosure of Risk Management
Sample
Disclosure of Subsequent Events.
Chapter
13 - Budgetary Reporting
Overview
of Budgetary Reporting
Sample
Budgetary Comparison Reports
Chapter
14 - Cash Flows Statements
Cash
Flows from Operating Activities.
Cash
Flows from Noncapital Financing Activities
Cash
Flows from Capital and Related Financing Activities
Cash
Flows from Investing Activities.
Specific
Cash Flow Classifications
Information
about Noncash Activities
Sample
Statement of Cash Flows
Chapter
15 - Segment Information
Chapter
16 - Reporting Entity and Component Unit
The Financial
Reporting Entity Defined
Major Component Unit Information
Equity Interests in Component Units
Chapter
17 - Statistical Section
Overview
of the Statistical Section
Principal Revenue Payers Information
Property Tax Levies and Collections
Additional Debt Reporting Topics
Demographic
and Economic Information
Demographic and Economic Indicators
Sources,
Assumptions, and Methodologies.
Chapter
18 - Fair Value Measurement
Characteristics of the Asset or Liability
Chapter
19 - Claims Accounting
Risk
Financing Activities in an Internal Service Fund
Participation
in Public Entity Risk Pools
Retrospectively-Rated Policies
Chapter
20 - Landfill Closure and Postclosure Costs
Estimated
Total Current Cost of MSWLF Closure and Postclosure Care
Government-Wide
Financial Statement Reporting
Responsibility
Assumed by a Different Entity
Accounting
for Short-Term Leases
Contracts
that Transfer Ownership
Chapter
22 - Nonexchange Transactions
Overview
of Nonexchange Transactions
Accounting
for Nonexchange Transactions
Government-Mandated and Voluntary Nonexchange
Transactions
Subsequent Breaching of Eligibility Requirements
Nonexchange Revenues Administered by another Government
Revenue Recognition in Governmental Fund Statements
Final
Examination.....................................................................................................................................................273