[eBook Code] Fundamentals of Governmental Accounting and Reporting (eBook Code, 1st)

Chapter 1 1-1

The Governmental Environment and GAAP 1-1

Governmental environment 1-2

Which organizations are required to follow GASB standards? 1-8

GAAP and standards-setting organizations 1-9

The governmental environment and GAAP 1-12

Practice questions 1-13

Chapter 2 2-1

Fund Accounting and the Financial Reporting Model 2-1

Fund fundamentals 2-2

Fund structure 2-4

Overview of the financial reporting model 2-8

Summary 2-10

Practice questions 2-11

Chapter 3 3-1

Budgeting 3-1

The role of budgets 3-2

Encumbrances 3-5

Comparing budgeted amounts to actual amounts 3-7

Summary 3-8

Practice questions 3-9

Chapter 4 4-1

Measurement Focus and Basis of Accounting 4-1

Terminology 4-6

Summary 4-11

Practice questions 4-12

Chapter 5 5-1

Governmental Funds: Revenues and Expenditures 5-1

Revenues 5-3

Expenditures 5-7

Governmental funds revenues and expenditures 5-14

Practice questions 5-15

Chapter 6 6-1

Proprietary Funds 6-1

Use of proprietary funds 6-2

Accounting differences 6-4

Reporting differences 6-13

Summary 6-14

Practice questions 6-15

Chapter 7 7-1

Fiduciary Funds 7-1

The use of fiduciary funds 7-2

Accounting differences 7-4

Reporting differences 7-5

Practice questions 7-7

Chapter 8 8-1

Fund Financial Statements 8-1

General-purpose financial statements 8-2

Reporting by major funds 8-3

Governmental funds 8-6

Proprietary funds 8-8

Fiduciary funds 8-12

Summary 8-13

Practice questions 8-14

Chapter 9 9-1

Reporting Entity 9-1

The reporting entity 9-2

Reporting component units 9-6

Joint ventures and other organizations 9-8

Summary 9-9

Practice questions 9-10

Chapter 10 10-1

Government-Wide Financial Statements 10-1

Purpose of the government-wide statements 10-2

The worksheet approach 10-6

Summary 10-15

Practice questions 10-16

Chapter 11 11-1

Financial Reporting and the Comprehensive Annual Financial Report 11-1

Practice questions 11-11

Chapter 12 12-1

Special-Purpose Governments 12-1

Background 12-2

Summary 12-5

Practice questions 12-6

Appendix A A-1

City of Charlottesville — Basic Financial Statements A-1

Appendix B B-1

City of Charlottesville — Required Supplementary Information B-1

Appendix C C-1

City of Charlottesville — MD&A and Statistical Section C-1

Appendix D D-1

University of Virginia — Basic Financial Statements D-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 2

Chapter 3 Solutions 4

Chapter 4 Solutions 6

Chapter 5 Solutions 7

Chapter 6 Solutions 8

Chapter 7 Solutions 10

Chapter 8 Solutions 11

Chapter 9 Solutions 13

Chapter 10 Solutions 14

Chapter 11 Solutions 17

Chapter 12 Solutions 19