Includes bibliographical references.

Governmental and nonprofit accounting -- State and local government accounting and financial reporting -- The general fund and special revenue funds -- Budgeting, budgetary accounting, and budgetary reporting -- Revenue accounting-governmental funds -- Expenditure accounting-governmental funds -- Capital projects funds -- Debt service funds -- General capital assets : general long-term liabilities : permanent funds -- Enterprise funds -- Internal service funds -- Trust and agency (fiduciary) funds -- Financial reporting -- Financial reporting : the comprehensive annual financial report and the financial reporting entity -- Non-SLG not-for-profit organizations -- Accounting for colleges and universities -- Accounting for health care organizations -- Federal government accounting -- Auditing governments and not-for-profit organizations