Title Details

2 Overview of Accounting and Financial Reporting by Governments

3 Accounting Fundamentals—Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus

4 The Importance of Budgets to Governments

5 Basic Financial Statements Prepared by Governments

6 Definition of the Reporting Entity

7 General Fund and Special Revenue Funds

8 Capital Projects Funds

9 Debt Service Funds

10 General Long-Term Debt Account Group

11 General Fixed Assets Account Group

12 Proprietary Funds

13 Trust and Agency Funds

14 Cash and Investments—Valuation and Disclosures

15 Accounting for Securities Lending Transactions

16 Fixed Asset Reporting Considerations

17 Compensated Absence Accruals and Disclosures

18 Employer’s Accounting for Pensions

19 Accounting for Postemployment Benefits Other Than Pensions

20 Interfund Transactions

21 Risk Financing and Insurance-RelatedActivities/Public Entity Risk Pools

22 Accounting for Leases

23 Landfill Closure and Postclosure Care Costs

Index