| |
| |
| Preface | |
| |
| |
| About the Authors | |
| |
| |
| |
| Governmental and Not-for-Profit Accounting Environment and Characteristics | |
| |
| |
| Governmental and Not-for-Profit Organizations | |
| |
| |
| Governmental and Not-for-Profit Entity Environment | |
| |
| |
| Users and Uses of Accounting Information | |
| |
| |
| Accounting Principles and Standards | |
| |
| |
| Objectives of Financial Reporting | |
| |
| |
| Unique Accounting and Financial Reporting Characteristics | |
| |
| |
| |
| The Use of Funds in Governmental Accounting | |
| |
| |
| Fund Accounting | |
| |
| |
| Measurement Focus and Basis of Accounting | |
| |
| |
| Governmental-Type Funds | |
| |
| |
| Proprietary-Type Funds | |
| |
| |
| Fiduciary-Type Funds | |
| |
| |
| |
| Budgetary Considerations in Governmental Accounting | |
| |
| |
| Budget Laws | |
| |
| |
| Types of Budgets | |
| |
| |
| Approaches to Budgeting | |
| |
| |
| The Budget Process | |
| |
| |
| Service Efforts and Accomplishments | |
| |
| |
| Budgetary Review | |
| |
| |
| The Budget Document | |
| |
| |
| Legislative Consideration and Adoption of the Budget | |
| |
| |
| Property Tax Levy | |
| |
| |
| Using Budgetary Information | |
| |
| |
| Classifying Revenues and Expenditures | |
| |
| |
| Budgetary Accounting | |
| |
| |
| Additional Aspects of Budgetary Accounting | |
| |
| |
| Closing Comments | |
| |
| |
| |
| The Governmental Fund Accounting Cycle: An Introduction to General and Special Revenue Funds | |
| |
| |
| Recognizing Revenues and Expenditures | |
| |
| |
| Illustrating the General Fund Accounting Cycle | |
| |
| |
| Control Accounts and Subsidiary Ledgers | |
| |
| |
| Closing Comments | |
| |
| |
| |
| The Governmental Fund Accounting Cycle: Additional Transactions of General and Special Revenue Funds-Introduction to Permanent Funds | |
| |
| |
| Property Tax Accounting | |
| |
| |
| Accounting for Other Taxes and Intergovernmental Grants | |
| |
| |
| Important Exceptions to the General Principle for Recognizing Expenditures | |
| |
| |
| Fund Balance Presentation | |
| |
| |
| Interfund Activity | |
| |
| |
| Additional Aspects of Budgetary Accounting | |
| |
| |
| Other Issues | |
| |
| |
| Review of Year-End Financial Statements | |
| |
| |
| Permanent Funds | |
| |
| |
| |
| The Governmental Fund Accounting Cycle: Capital Projects Funds, Debt Service Funds, and Special Assessments | |
| |
| |
| Measurement Focus and Basis of Accounting | |
| |
| |
| Capital Projects Funds | |
| |
| |
| Debt Service Funds | |
| |
| |
| Leased Assets | |
| |
| |
| Special Assessment Projects | |
| |
| |
| Concluding Comment | |
| |
| |
| |
| The Governmental Fund Accounting Cycle: Proprietary-Type Funds | |
| |
| |
| Overview | |
| |
| |
| Specific Aspects of Internal Service Funds | |
| |
| |
| Specific Aspects of Enterprise Funds | |
| |
| |
| |
| The Governmental Fund Accounting Cycle: Fiduciary Funds | |
| |
| |
| Overview of Employer Government Pension Accounting | |
| |
| |
| Fiduciary-Type Funds: Pension Trust Funds | |
| |
| |
| Fiduciary-Type Funds: Investment Trust Funds | |
| |
| |
| Fiduciary-Type Funds: Private Purpose Trust Funds | |
| |
| |
| Fiduciary-Type Funds: Agency Funds | |
| |
| |
| |
| Reporting Principles and Preparation of Fund Financial Statements | |
| |
| |
| Financial Reporting Objectives (GASB Concepts Statement No. 1) | |
| |
| |
| Introduction to the Financial Reporting Model (GASB Statement No. 34) | |
| |
| |
| The Financial Reporting Entity (GASB Statement No. 14) | |
| |
| |
| Overview of the Comprehensive Annual Financial Report | |
| |
| |
| Minimum External Financial Reporting Requirements | |
| |
| |
| Preparing Management's Discussion and Analysis | |
| |
| |
| Preparing Fund Financial Statements: General | |
| |
| |
| Preparing Fund Financial Statements for Governmental Funds | |
| |
| |
| Preparing Fund Financial Statements for Proprietary Funds | |
| |
| |
| Preparing Fund Financial Statements for Fiduciary Funds | |
| |
| |
| Preparing Budgetary Comparison Schedules | |
| |
| |
| Preparing Notes to the Financial Statements | |
| |
| |
| Preparing the Statistical Section | |
| |
| |
| Auditor's Report | |
| |
| |
| |
| Government-Wide Financial Statements | |
| |
| |
| Format of Government-Wide Financial Statements | |
| |
| |
| Preparing Government-Wide Financial Statements | |
| |
| |
| Creating Government-Wide Financial Statements from Fund Financial Data: Comprehensive Illustration | |
| |
| |
| Capital Assets, Including Infrastructure Assets | |
| |
| |
| |
| Federal Government Accounting and Reporting | |
| |
| |
| The Federal Budgetary Process | |
| |
| |
| Federal Accounting-Background | |
| |
| |
| Consolidated U.S. Government Financial Statements | |
| |
| |
| Accounting Within the Federal Agencies | |
| |
| |
| Federal Agency Financial Reporting Requirements | |
| |
| |
| |
| Accounting for Not-for-Profit Organizations | |
| |
| |
| Characteristics of Not-for-Profit Organizations | |
| |
| |
| Financial Reporting | |
| |
| |
| Contributions Other Than Services and Collections | |
| |
| |
| Contributed Services | |
| |
| |
| Contributions to Collections | |
| |
| |
| Other Accounting Matters | |
| |
| |
| Fund Accounting in NFPOs | |
| |
| |
| Illustration Using Funds | |
| |
| |
| |
| Not-for-Profit Colleges and Universities | |
| |
| |
| |
| Accounting for Health Care Organizations | |
| |
| |
| Health Care Service Providers | |
| |
| |
| Introduction to Hospital Accounting and Financial Reporting | |
| |
| |
| Patient Service Revenues | |
| |
| |
| Investment Income, Other Revenues, Gains | |
| |
| |
| Expenses | |
| |
| |
| Other Transactions | |
| |
| |
| Accounting for Transactions with Restrictions | |
| |
| |
| Financial Statements | |
| |
| |
| |
| Analysis of Financial Statements and Financial Condition | |
| |
| |
| Information Content of Financial Statements: A Financial Analysis Perspective | |
| |
| |
| An Approach to Financial Statement and Financial Condition Analysis | |
| |
| |
| Financial Statement and Financial Condition Analysis Indicators | |
| |
| |
| Financial Condition Assessment | |
| |
| |
| Illustration of Analysis of Governmental Financial Statements | |
| |
| |
| Illustration of Analysis of Not-for-Profit Hospital Financial Statements | |
| |
| |
| |
| Fundamentals of Accounting | |
| |
| |
| The Accounting Equation: Transaction Analysis | |
| |
| |
| The Accrual Basis of Accounting | |
| |
| |
| Recording Transactions: Debits and Credits | |
| |
| |
| Financial Statements | |
| |
| |
| Closing the Books | |
| |
| |
| Other Transactions and Other Matters | |
| |
| |
| Index | |