Government and Not-for-Profit Accounting, with eBook Access Code (Paperback, 10th)

Preface xxiii

Common Governmental and Not-for-Profit Acronyms xxix

About the Instructor Companion Website xxxiii

1 The Government and Not- for- Profit Environment 1

2 Fund Accounting 40

3 Issues of Budgeting and Control 100

4 Recognizing Revenues 145

5 Recognizing Expenditures and Expenses 191

6 Accounting for Capital Projects and Debt Service 240

7 Capital Assets and Investments in Marketable Securities 286

8 Long- Term Obligations 328

9 Business- Type Activities 376

10 Pensions and Other Fiduciary Activities 437

11 Issues of Reporting, Disclosure, and Financial Analysis 478

12 Not- for- Profit Organizations 532

13 Colleges and Universities 595

14 Health- Care Providers 630

15 Auditing Governments and Not- for- Profit Organizations 665

16 Federal Government Accounting 711

17 Managing for Results 752

Glossary G- 1

Index I- 1