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For use in governmental accounting, not-for-profit accounting and public administration courses, this sixth edition presents a comprehensive, practical, clearly written, and updated approach to governmental and not-for-profit financial accounting.

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• Preface(p. xiii)
• About the Authors(p. xvii)
• Chapter 1 Governmental and Not-for-Profit Accounting Environment and Characteristics(p. 1)
• Governmental and Not-for-Profit Organizations(p. 2)
• Governmental and Not-for-Profit Entity Environment(p. 3)
• Users and Uses of Accounting Information(p. 6)
• Accounting Principles and Standards(p. 6)
• Objectives of Financial Reporting(p. 9)
• Unique Accounting and Financial Reporting Characteristics(p. 10)
• Chapter 2 The Use of Funds in Governmental Accounting(p. 14)
• Fund Accounting(p. 15)
• Measurement Focus and Basis of Accounting(p. 18)
• Governmental-Type Funds(p. 24)
• Proprietary-Type Funds(p. 31)
• Fiduciary-Type Funds(p. 37)
• Chapter 3 Budgetary Considerations in Governmental Accounting(p. 55)
• Budget Laws(p. 57)
• Types of Budgets(p. 57)
• Approaches to Budgeting(p. 58)
• The Budget Process(p. 60)
• Service Efforts and Accomplishments(p. 69)
• Budgetary Review(p. 69)
• The Budget Document(p. 71)
• Legislative Consideration and Adoption of the Budget(p. 72)
• Property Tax Levy(p. 73)
• Using Budgetary Information(p. 74)
• Classifying Revenues and Expenditures(p. 76)
• Budgetary Accounting(p. 79)
• Additional Aspects of Budgetary Accounting(p. 87)
• Closing Comments(p. 89)
• Chapter 4 The Governmental Fund Accounting Cycle: An Introduction to General and Special Revenue Funds(p. 100)
• Recognizing Revenues and Expenditures(p. 103)
• Illustrating the General Fund Accounting Cycle(p. 103)
• Control Accounts and Subsidiary Ledgers(p. 117)
• Closing Comments(p. 118)
• Chapter 5 The Governmental Fund Accounting Cycle: Additional Transactions of General and Special Revenue Funds-Introduction to Permanent Funds(p. 136)
• Property Tax Accounting(p. 138)
• Accounting for Other Taxes and Intergovernmental Grants(p. 146)
• Important Exceptions to the General Principle for Recognizing Expenditures(p. 147)
• Fund Balance Presentation(p. 149)
• Interfund Activity(p. 152)
• Additional Aspects of Budgetary Accounting(p. 155)
• Other Issues(p. 158)
• Review of Year-End Financial Statements(p. 161)
• Permanent Funds(p. 162)
• Chapter 6 The Governmental Fund Accounting Cycle: Capital Projects Funds, Debt Service Funds, and Special Assessments(p. 195)
• Measurement Focus and Basis of Accounting(p. 197)
• Capital Projects Funds(p. 198)
• Debt Service Funds(p. 210)
• Leased Assets(p. 217)
• Special Assessment Projects(p. 219)
• Concluding Comment(p. 222)
• Chapter 7 The Governmental Fund Accounting Cycle: Proprietary-Type Funds(p. 241)
• Overview(p. 242)
• Specific Aspects of Internal Service Funds(p. 244)
• Specific Aspects of Enterprise Funds(p. 253)
• Chapter 8 The Governmental Fund Accounting Cycle: Fiduciary Funds(p. 279)
• Overview of Employer Government Pension Accounting(p. 281)
• Fiduciary-Type Funds: Pension Trust Funds(p. 286)
• Fiduciary-Type Funds: Investment Trust Funds(p. 298)
• Fiduciary-Type Funds: Private Purpose Trust Funds(p. 303)
• Fiduciary-Type Funds: Agency Funds(p. 308)
• Chapter 9 Reporting Principles and Preparation of Fund Financial Statements(p. 325)
• Financial Reporting Objectives (GASB Concepts Statement No. 1)(p. 327)
• Introduction to the Financial Reporting Model (GASB Statement No. 34)(p. 328)
• The Financial Reporting Entity (GASB Statement No. 14)(p. 329)
• Overview of the Comprehensive Annual Financial Report(p. 333)
• Minimum External Financial Reporting Requirements(p. 336)
• Preparing Management's Discussion and Analysis(p. 337)
• Preparing Fund Financial Statements: General(p. 338)
• Preparing Fund Financial Statements for Governmental Funds(p. 340)
• Preparing Fund Financial Statements for Proprietary Funds(p. 346)
• Preparing Fund Financial Statements for Fiduciary Funds(p. 349)
• Preparing Budgetary Comparison Schedules(p. 351)
• Preparing Notes to the Financial Statements(p. 353)
• Preparing the Statistical Section(p. 356)
• Auditor's Report(p. 359)
• Chapter 10 Government-Wide Financial Statements(p. 379)
• Format of Government-Wide Financial Statements(p. 381)
• Preparing Government-Wide Financial Statements(p. 388)
• Creating Government-Wide Financial Statements from Fund Financial Data: Comprehensive Illustration(p. 396)
• Capital Assets, Including Infrastructure Assets(p. 406)
• Chapter 11 Federal Government Accounting and Reporting(p. 419)
• The Federal Budgetary Process(p. 420)
• Federal Accounting-Background(p. 422)
• Consolidated U.S. Government Financial Statements(p. 427)
• Accounting Within the Federal Agencies(p. 430)
• Federal Agency Financial Reporting Requirements(p. 437)
• Chapter 12 Accounting for Not-for-Profit Organizations(p. 452)
• Characteristics of Not-for-Profit Organizations(p. 453)
• Financial Reporting(p. 455)
• Contributions Other Than Services and Collections(p. 462)
• Contributed Services(p. 468)
• Contributions to Collections(p. 469)
• Other Accounting Matters(p. 470)
• Fund Accounting in NFPOs(p. 474)
• Illustration Using Funds(p. 476)
• Appendix 12A Not-for-Profit Colleges and Universities(p. 497)
• Chapter 13 Accounting for Health Care Organizations(p. 502)
• Health Care Service Providers(p. 504)
• Introduction to Hospital Accounting and Financial Reporting(p. 504)
• Patient Service Revenues(p. 507)
• Investment Income, Other Revenues, Gains(p. 514)
• Expenses(p. 517)
• Other Transactions(p. 519)
• Accounting for Transactions with Restrictions(p. 521)
• Financial Statements(p. 527)
• Chapter 14 Analysis of Financial Statements and Financial Condition(p. 553)
• Information Content of Financial Statements: A Financial Analysis Perspective(p. 555)
• An Approach to Financial Statement and Financial Condition Analysis(p. 557)
• Financial Statement and Financial Condition Analysis Indicators(p. 560)
• Financial Condition Assessment(p. 567)
• Illustration of Analysis of Governmental Financial Statements(p. 570)
• Illustration of Analysis of Not-for-Profit Hospital Financial Statements(p. 577)
• Chapter 15 Fundamentals of Accounting(p. 592)
• The Accounting Equation: Transaction Analysis(p. 593)
• The Accrual Basis of Accounting(p. 601)
• Recording Transactions: Debits and Credits(p. 603)
• Financial Statements(p. 616)
• Closing the Books(p. 620)
• Other Transactions and Other Matters(p. 622)
• Index(p. 637)