Title Details

Overview of Accounting and Financial Reporting by Governments.

Accounting Fundamentals—Fund Accounting Fundamentals and Basic of Accounting/Measurement Focus.

The Importance of Budgets to Governments.

Basic Financial Statements Prepared by Governments.

Definition of the Reporting Entity.

General Fund and Special Revenue Funds.

Capital Projects Funds.

Debt Service Funds.

General Long-Term Debt Account Group.

General Fixed Asset Account Group.

Proprietary Funds.

Trust and Agency Funds.

Cash and Investments—Valuation and Disclosures.

Accounting for Securities Lending Transactions.

Fixed Asset Reporting Considerations.

Compensated Absence Accruals and Disclosures.

Employer's Accounting for Pensions.

Accounting for Postemployment Benefits Other Than Pensions.

Interfund Transactions.

Risk Financing and Insurance-Related Activities/Public Entity Risk Pools.

Accounting for Leases.

Landfill Closure and Postclosure Care Costs.

Public Employee Retirement System Financial Statements.

Educational Institutions.

Other Government Entities.

Disclosure Checklist.

Index.