| Overview | |
| The Governmental Environment: Characteristics and Influence on Governmental Accounting and Financial Reporting | |
| State and Local Government Accounting Principles | |
| Federal Governmental Accounting Principles and Practices | |
| Government Accounting Practices | |
| Revenue Accounting--Governmental Funds | |
| Expenditure Accounting--Governmental Funds | |
| Revenue and Expense Accounting--Proprietary Funds | |
| Revenue and Expenditure/Expense Accounting--Fiduciary Funds | |
| Fund Equity and Reserves | |
| Accounting Groups and Interfund Accounting | |
| Financial Reporting | |
| Financial Management | |
| Governmental Budgeting | |
| Planning--Programming--Budgeting Systems | |
| The Impact of Contract Accounting on the Budgeting Process | |
| Capital Budgeting | |
| Financing Infrastructure | |
| Computerizatinn of Governmental Budgeting Systems | |
| Internal Controls | |
| Cash and Investment Management | |
| Repurchase Agreements | |
| Cost Evaluation | |
| Enhancing Local Government Revenues | |
| Controlling Local Government Expenditures | |
| Municipal Financial Management | |
| The Fiscal Audit | |
| The Single Audit | |
| The Performance Audit | |
| Controlling Fraud | |
| Procurement of Audit Services | |
| Auditing Federally Assisted Programs | |
| Auditing School Districts | |
| Resources; Evaluation Methods; Taxation; Forecasts | |
| Super-Optimum Solutions in Governmental Decision Making | |
| Retirement Plans for the Public Sector | |
| An Overview of Tax Revenue Sources and the Federal Tax Structure | |
| Tax and Nontax Revenue Sources--State/Local | |
| Federal Tax Issues for Governmental Accountants | |
| Detecting and Curing Financial Difficulties | |
| Performance Evaluation | |
| Forecasting Revenues and Expenditures | |
| Assessing Financial Health | |
| Service Efforts and Accomplishments Reporting | |
| Future Research in Governmental Accounting and Reporting | |
| Future Developments in Financial Accounting and Reporting | |
| Table of Contents provided by Blackwell. All Rights Reserved. |