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|Table of Contents||Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities Part One: State and Local Governments Chapter 2: Principles of Accounting and Financial Reporting for State and Local Governments Chapter 3: Governmental Operating Statement Accounts; Budgetary Accounting Chapter 4: Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements Chapter 5: Accounting for General Capital Assets and Capital Projects Chapter 6: Accounting for General Long-term Liabilities and Debt Service Chapter 7: Accounting for the Business-Type Activities of State and Local Governments Chapter 8: Accounting for Fiduciary Activities—Agency and Trust Funds Chapter 9: Financial Reporting of State and Local Governments Part Two: Accountability for Public Funds Chapter 10: Analysis of Governmental Financial Performance Chapter 11: Auditing of Governmental and Not-for-Profit Organizations Chapter 12: Budgeting and Performance Measurement Part Three: Accounting and Financial Reporting for Not-for-Profit Organizations and the Federal Government Chapter 13: Accounting for Not-for-Profit Organizations Chapter 14: Not-for-Profit Organizations—Regulatory, Taxation, and Performance Issues Chapter 15: Accounting for Colleges and Universities Chapter 16: Accounting for Health Care Organizations Chapter 17: Accounting and Reporting for the Federal Government|