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| Preface | |
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| Governmental and Nonprofit Accounting: Environment and Characteristics | |
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| Learning Objectives | |
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| Characteristics and Types of G&NP Organizations | |
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| G&NP Sector Significance | |
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| The G&NP Environment | |
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| Objectives of G&NP Accounting and Financial Reporting | |
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| Authoritative Sources of G&NP Accounting Principles and Reporting Standards | |
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| Separate Principles Established | |
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| AICPA Audit Guides | |
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| The FASB | |
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| FASB-GASB Jurisdictions | |
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| "Government" Defined | |
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| The GASB | |
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| GAAP Hierarchies | |
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| Concepts and Objectives of SLG Accounting and Financial Reporting | |
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| Governmental-Type Activities | |
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| Financial Report Users | |
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| Financial Report Uses | |
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| Business-Type Activities | |
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| Users and Uses of Financial Reports | |
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| Financial Reporting Objectives | |
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| Characteristics of SLG Accounting and Financial Reporting | |
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| Fund Accounting | |
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| Budgets and Appropriations | |
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| Other Distinguishing Characteristics | |
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| Commercial Accounting Comparison | |
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| Concluding Comments | |
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| Evolution of Accounting Principles and Standards-Prior to the GASB | |
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| Initial Evolution (1900-1933) | |
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| National Committees on Municipal and Governmental Accounting (1934-1974) | |
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| National Council on Governmental Accounting (1974-1984) | |
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| State and Local Government Accounting Principles | |
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| Learning Objectives | |
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| Overview of the GASB Financial Reporting Model | |
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| The GASB Principles | |
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| Accounting System Capabilities | |
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| Fund Accounting | |
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| Transaction Analysis | |
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| Nonfund Accounts | |
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| MFBA | |
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| Classification and Terminology | |
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| Annual Financial Reporting | |
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| Concluding Comments | |
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| Budgeting, Budgetary Accounting, and Budgetary Reporting | |
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| Learning Objectives | |
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| Budgetary Planning, Control, and Evaluation | |
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| Planning | |
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| Control | |
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| Evaluation | |
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| Basic Budgetary Terminology | |
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| Capital vs. Current Budgets | |
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| Tentative vs. Enacted Budgets | |
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| General vs. Special Budgets | |
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| Fixed vs. Flexible Budgets | |
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| Executive vs. Legislative Budgets | |
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| Budgetary Approaches and Emphases | |
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| The Budget as Information | |
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| Recommended Budgeting Practices | |
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| Illustrative Budget Comparison Statement | |
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| Budget Preparation | |
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| Overview | |
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| Preliminary Estimates | |
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| Preparing the Budget | |
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| Legislative Consideration and Action | |
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| Budget Execution | |
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| Budgetary Accounting Overview | |
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| General Ledger | |
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| Subsidiary Ledgers | |
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| Budgetary Reporting Overview | |
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| The Budgetary Basis | |
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| Interim Budgetary Statements | |
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| Annual Budgetary Comparisons | |
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| Concluding Comments | |
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| Alternative Expenditure Budgeting Approaches | |
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| The Object-of-Expenditure Approach | |
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| The Performance Approach | |
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| The Program and Planning-Programming-Budgeting (PPB) Approaches | |
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| The Zero-Base Budgeting Approach | |
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| In Sum | |
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| Selecting an Appropriate Approach | |
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| The General Fund and Special Revenue Funds | |
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| Learning Objectives | |
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| General Fund Accounting-Illustrative Example | |
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| Entries During 20X1 | |
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| Year-End Adjustments | |
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| Preclosing Trial Balances | |
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| Illustrative Example Worksheets | |
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| 20X1 Closing Entries | |
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| Closing Entry Approaches | |
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| Reserve for Encumbrances | |
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| Budgetary Fund Balance | |
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| Postclosing Trial Balance | |
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| Balance Sheets | |
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| Interim Balance Sheet | |
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| Year-End Balance Sheet | |
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| Fund Balance | |
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| Fund Balance Reserves | |
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| Unreserved Fund Balance | |
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| Fund Balance Designations | |
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| Interfund Receivables and Payables | |
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| Capital Assets and Long-Term Liabilities | |
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| Statement of Revenues, Expenditures, and Changes in Fund Balances | |
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| Total Fund Balance | |
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| Restatements | |
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| Extraordinary and Special Items | |
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| Budget Comparison Schedule or Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual | |
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| Entries During 20X2 | |
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| Combining Special Revenue Fund Statements | |
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| Alternative Account Structure and Entries | |
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| Concluding Comments | |
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| General Ledger Worksheet and Subsidiary Ledgers | |
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| Revenue Accounting-Governmental Funds | |
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| Learning Objectives | |
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| Revenue Definition and Recognition | |
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| Classification of Revenue Accounts | |
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| General Fund Revenues | |
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| Other Governmental Funds Revenues | |
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| Governmental Unit Revenues | |
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| Taxes | |
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| Taxpayer-Assessed Taxes | |
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| Property Taxes | |
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| Property Tax Statements/Schedules | |
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| Licenses and Permits | |
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| Intergovernmental Revenues | |
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| Intergovernmental Revenue Classifications | |
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| Intergovernmental Revenue Accounting | |
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| Charges for Services | |
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| Interfund Services vs. Reimbursements | |
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| Charges for Services | |
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| Fines and Forfeits | |
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| Miscellaneous Revenues | |
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| Investment Earnings | |
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| Capital Asset Sales/Losses | |
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| PILOTs | |
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| Escheats | |
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| Private Contributions | |
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| Revenue Budget Revisions | |
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| Revenue Reporting: GAAP vs. Budgetary | |
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| Changes in Accounting Principles | |
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| New GASB Standards | |
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| Prospective Application | |
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| Retroactive Application | |
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| Error Correction | |
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| Concluding Comments | |
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| Expenditure Accounting-Governmental Funds | |
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| Learning Objectives | |
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| Expenditure Definition and Recognition | |
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| Capital Outlay Expenditures | |
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| Debt Service Expenditures | |
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| Intergovernmental Expenditures | |
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| Current Operating Expenditures | |
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| Inventories and Prepayments | |
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| Expenditure Accounting Controls | |
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| Expenditure Accounting Procedures | |
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| Personal Services | |
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| Materials and Supplies | |
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| Other Services and Charges | |
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| Classification of Expenditures | |
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| Accounting for Allocations and Allotments | |
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| Appropriations Revisions | |
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| Adjusting Entries | |
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| Encumbrances | |
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| Debt Service | |
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| Claims and Judgments | |
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| Compensated Absences | |
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| Pension/OPEB Plan Contributions | |
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| Expenditure Reporting: GAAP vs. Budgetary | |
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| Changes in Accounting Principles | |
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| Alternative Principles | |
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| New GASB Standards | |
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| Error Correction | |
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| Concluding Comments | |
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| Classification of Expenditures | |
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| Classification by Function or Program | |
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| Classification by Organization Unit | |
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| Classification by Activity | |
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| Classification by Character | |
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| Classification by Object Classes | |
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| Capital Projects Funds | |
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| Learning Objectives | |
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| Capital Projects Fund Operations and Accounting Standards | |
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| CPF Financial Resources | |
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| Number of Funds | |
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| CPF Life Cycle | |
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| The Budget | |
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| General-Subsidiary Ledgers | |
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| Interim Financing | |
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| Project Costs | |
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| Intergovernmental Revenues | |
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| Recording Bond Issues | |
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| Capital Projects Fund-Case Illustration Begun, 20X1 | |
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| General Ledger Entries | |
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| Budgetary Entry | |
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| Transaction/Event Entries | |
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| General Ledger Worksheet(s) | |
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| Preclosing Trial Balance | |
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| Closing Entries | |
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| Financial Statements | |
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| Capital Projects Fund-Case Illustration Concluded, 20X2 | |
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| 20X1 Accounts Closed | |
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| Case Illustration Assumptions | |
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| 20X2 Entries | |
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| General Ledger Worksheet | |
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| 20X2 Financial Statements | |
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| Other Capital Projects Fund Operations, Accounting, and Reporting Matters | |
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| Bond Anticipation Notes (BANs) | |
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| Investments and Arbitrage | |
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| Remaining Fund Balance | |
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| Reporting Multiple Projects | |
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| Combining CPF Statements | |
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| Concluding Comments | |
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| General Ledger Worksheet and Subsidiary Ledgers | |
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| Debt Service Funds | |
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| Learning Objectives | |
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| Debt Service Fund Environment, Financing, and Expenditure Recognition | |
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| Long-Term Liabilities | |
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| Fixed vs. Variable Rates | |
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| Debt Service Payments | |
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| Bonds and Fiscal Agents | |
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| Required DSF Reserves | |
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| Bond Ratings | |
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| Bond Insurance | |
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| Sources of Financing | |
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| DSF Investments | |
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| DSF Expenditure Recognition | |
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| Debt Service Fund for a Serial Bond Issue: Case Illustration | |
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| Illustrative Entries | |
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| Financial Statements | |
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| Special Assessment Debt Service Funds | |
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| Illustrative Entries | |
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| Illustrative Financial Statements | |
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| Other Conventional Debt Service Fund Considerations | |
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| Nonaccrual of Interest | |
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| Combining Balance Sheet | |
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| Combining Operating Statement | |
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| Multiple Bond Issues | |
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| Debt Service Fund for a Term Bond Issue | |
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| Sinking Fund Requirements | |
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| Debt Service Funds for Deep Discount Issues | |
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| Refundings | |
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| Reasons for Refundings | |
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| Refundings Defined | |
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| Defeasance of Debt | |
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| Debt Service Funds for Refundings | |
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| Current Refunding | |
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| Advance Refunding | |
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| Debt and Non-debt Financing | |
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| Reporting Refundings | |
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| Advance Refunding Disclosures | |
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| Concluding Comments | |
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| General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting | |
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| Learning Objectives | |
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| Overview of General Capital Assets and General Long-Term Liabilities Accounting Procedures | |
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| General Capital Assets | |
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| General Capital Assets Defined | |
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| Initial Valuation | |
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| Classification | |
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| Infrastructure Assets | |
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| Capitalization Policy | |
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| Property Records | |
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| Capital Assets Inventory | |
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| Additions, Betterments, and Renewals | |
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| Depreciation/Accumulated Depreciation | |
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| Updating GCA Accounts | |
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| Recording Depreciation | |
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| Sale, Replacement, or Retirement | |
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| Intragovernmental Transactions | |
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| Damage or Destruction | |
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| Impairment | |
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| Insurance Recoveries | |
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| Reporting and Disclosures | |
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| General Long-Term Liabilities | |
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| CPF-DSF-GLTL | |
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| Serial Debt | |
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| Special Assessment Debt | |
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| Other Government Liabilities | |
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| Interest-Related Adjustments | |
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| Defaulted Bonds | |
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| In-Substance Defeasance | |
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| GLTL Records | |
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| GLTL Reporting and Disclosures | |
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| Permanent Funds | |
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| Introduction to Interfund-GCA-GLTL Accounting | |
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| Concluding Comments | |
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| Enterprise Funds | |
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| Learning Objectives | |
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| Common Characteristics and Principles of Proprietary Funds | |
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| Accounting Equation | |
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| Accounting Principles | |
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| Financial Statements | |
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| Enterprise Funds | |
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| Enterprise Funds Defined | |
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| Specific EF Topics | |
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| EF Accounting Illustrated | |
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| Combining Enterprise Fund Financial Statements | |
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| Concluding Comments | |
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| Internal Service Funds | |
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| Learning Objectives | |
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| Overview of Accounting Principles | |
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| Initial Establishment | |
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| Pricing Policies | |
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| Pricing Methods | |
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| Relation to Budget | |
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| Financial Statements | |
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| Internal Service Fund Accounting Illustrated | |
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| Automotive Equipment Unit | |
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| Central Stores Fund | |
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| Self-Insurance Fund | |
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| Disposition of Increase or Decrease in Net Assets | |
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| Changes in Net Asset Balance | |
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| Dissolution of an Internal Service Fund | |
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| Combining Internal Service Fund Financial Statements | |
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| Concluding Comments | |
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| Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting | |
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| Learning Objectives | |
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| The Accountability Focus | |
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| Agency Funds | |
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| Simpler Agency Funds | |
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| Tax Agency Funds | |
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| Special Assessment Agency Funds | |
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| Trust Funds | |
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| Private-Purpose Trusts | |
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| Investment Trusts | |
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| Pension Trusts | |
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| Combining Trust and Agency Fund Financial Statements | |
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| Additional Interfund-General Capital Asset-General Long-Term Liability Accounting Illustrations | |
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| Concluding Comments | |
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| Financial Reporting: The Basic Financial Statements and Required Supplementary Information | |
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| Learning Objectives | |
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| Basic Financial Statements Overview | |
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| Government-Wide Financial Statements | |
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| Statement of Net Assets | |
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| Statement of Activities | |
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| Measurement Focus | |
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| Reporting Expenses | |
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| Program vs. General Revenues | |
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| Internal Service Funds | |
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| Infrastructure Capital Assets | |
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| Fund Financial Statements | |
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| Major Fund Reporting | |
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| Fund-Based Financial Statements | |
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| Note Disclosures | |
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| Required Supplementary Information | |
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| Management's Discussion and Analysis | |
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| Other RSI | |
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| Special Purpose Governments | |
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| Concluding Comments | |
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| Illustrative Management's Discussion & Analysis | |
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| State of Florida Management's Discussion and Analysis | |
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| Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations | |
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| Learning Objectives | |
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| Deriving Government-Wide Governmental Activities Data | |
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| Deriving Government-Wide Financial Statement Data for Governmental Activities-A Worksheet-Based Illustration | |
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| GCA-GLTL Related Adjustments | |
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| Basis of Accounting Adjustments | |
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| Eliminating Interfund Transactions | |
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| Completing the Worksheet | |
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| Government-Wide Financial Statements | |
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| Required Reconciliations | |
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| Additional Worksheet Adjustments | |
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| Incorporating Internal Service Funds | |
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| Deriving Government-Wide Business-Type Activities Data | |
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| Concluding Comments | |
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| Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity | |
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| Learning Objectives | |
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| The Comprehensive Annual Financial Report | |
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| The Introductory Section | |
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| The Financial Section | |
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| The Statistical Section | |
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| Supplemental and Special Purpose Reporting | |
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| Financial Reporting-Complex Entity Structure | |
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| Reporting Entity Definition | |
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| Reporting Entity Disclosures | |
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| Integrating Component Units into the Reporting Entity | |
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| Blending | |
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| Discrete Presentation | |
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| Other Issues | |
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| Separate Issuance of Primary Government Financial Statements | |
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| Related Organizations, Joint Ventures, and Jointly Governed Organizations | |
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| Concluding Comments | |
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| Non-SLG Not-for-Profit Organizations: SFAS 116 and 117 Approach | |
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| Learning Objectives | |
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| Classification of Organizations | |
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| Voluntary Health and Welfare Organizations | |
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| Other Not-for-Profit Organizations | |
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| Classes of Net Assets | |
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| Non-GAAP Accounting and Reporting Requirements | |
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| Basis of Accounting | |
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| SFAS 117 Financial Statements | |
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| Balance Sheet | |
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| Statement of Activities | |
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| Statement of Cash Flows | |
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| Statement of Functional Expenses | |
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| Nongovernment VHWO and ONPO Accounting and Reporting Illustration | |
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| Transactions and Entries | |
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| Illustrative Financial Statements | |
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| Concluding Comments | |
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| Accounting for Colleges and Universities | |
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| Learning Objectives | |
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| Classification as "Engaged Only in Business-Type Activities" | |
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| GAAP Reporting Requirements | |
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| Balance Sheet | |
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| Operating Statement | |
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| Statement of Cash Flows | |
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| Case Illustration-A Government University | |
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| Other Resources | |
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| Annuity and Life Income Gifts | |
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| Annuity Gifts | |
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| Life Income Gifts | |
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| Colleges and Universities Engaged in Both Governmental and Business-Type Activities | |
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| Nongovernment Not-for-Profit University Reporting | |
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| Concluding Comments | |
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| Accounting for Health Care Organizations | |
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| Learning Objectives | |
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| Funds-Government Hospitals | |
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| Basic Principles | |
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| Unique Measurement and Display Features | |
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| Distinguishing Primary Activities | |
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| Classes of Revenues | |
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| Gains | |
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| Donations | |
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| Expense Classification | |
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| Restricted Assets | |
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| Property, Plant, and Equipment | |
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| Illustrative Case | |
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| Summary of Transactions and Events | |
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| Financial Statements | |
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| Balance Sheets | |
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| Operating Statement | |
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| Statement of Cash Flows | |
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| Nongovernment Not-for-Profit Hospital Reporting | |
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| Concluding Comments | |
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| Federal Government Accounting | |
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| Learning Objectives | |
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| The Federal Financial Management Environment | |
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| Financial Accounting Responsibilities | |
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| Overview | |
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| The Budgetary Process | |
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| The Budget Cycle | |
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| Exceeding Budget Authority | |
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| Accounting Principles and Standards for Federal Agencies | |
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| The Federal Model | |
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| Standard General Ledger | |
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| Federal Fund Structure | |
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| Financial Reporting | |
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| Federal Agency Accounting and Reporting Illustrated | |
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| A Case Illustration | |
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| Maintaining Budgetary Control | |
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| Maintaining Proprietary Accounts | |
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| Other Transactions and Entries | |
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| Closing Entries | |
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| Reporting | |
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| Concluding Comments | |
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| Auditing Governments and Not-for-Profit Organizations | |
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| Learning Objectives | |
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| Overview | |
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| What is an Audit? | |
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| Classifications of Audits | |
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| Management's Representations | |
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| External Auditor Classifications | |
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| The Audit Contract | |
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| Auditing Standards | |
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| AICPA Auditing Standards | |
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| GAO Auditing Standards | |
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| GAGAS Summary | |
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| The Financial Audit | |
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| Auditing Standards | |
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| Audit Procedures | |
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| The Audit Report | |
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| The Single Audit | |
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| Purposes | |
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| Overview | |
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| Applicability | |
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| Definitions | |
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| Auditee Responsibilities | |
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| Auditor Responsibilities | |
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| Auditing Guidance | |
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| Major FFA Programs | |
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| Findings & Questioned Costs | |
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| Illegal Acts | |
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| Subrecipients | |
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| Auditor Reports-Single Audit | |
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| Auditee Reporting Responsibilities | |
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| Other Matters | |
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| Concluding Comments | |
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| Glossary | |
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| Data Collection Form for Reporting on Audits of States, Local Governments, and Nonprofit Organizations | |