1. The foundation of governmental and not-for-profit accounting
The governmental and not-for-profit environment
Hierarchy of GAAP
Governmental accounting and financial reporting
2. The basics of fund accounting
Funds and fund accounting
Governmental and business-type activities
Budgetary accounting
3. Governmental operating activity
Operating activity of governmental entities
Exchange and nonexchange transactions
Recognition and recording of common sources of governmental revenue
Recognition and recording of expenditures or expenses
Other financing sources and other financing uses
Interfund transactions
Putting it all together
4. Governmental balance sheet accounts
Assets
Liabilities
Fund balance (or equity)
5. Governmental financial reporting
Governmental financial reporting entity
Financial reporting model
Putting it all together
6. Not-for-profit accounting and financial reporting
Types of not-for-profit organizations
Funds and fund accounting
Not-for-profit fund categories and types
Revenues
Expenses, gains, and losses
Asset, liability, and net asset accounts
Investments
Basic financial statements
Putting it all together
7. Health care organizations, colleges and universities, and auditing
Health care organizations
Colleges and universities
Generally accepted government auditing standards
Federal single audit
Glossary.