Includes index.

Contents: Financial reporting for governmental and not-for-profit entities -- Principles of accounting and financial reporting for state and local governments -- General funds and special revenue funds-budgetary accounting, classification of revenues and expenditures -- General funds and special revenue funds-illustrative transactions and financial statements -- Accounting for general fixed assets and capital projects -- Accounting for general long-term debt service -- Accounting for the business-type activities of state and local governments -- Accounting for the business-type activities of state and local governments -- Accounting for fiduciary activities-agency funds and cash and investment pools -- Accounting fiduciary activities-trust funds and pension plans -- Review and financial reporting of state and local governments -- Analysis of governmental financial performance -- Audits of governmental and non-for-profit organizations -- Accounting and reporting for federal government agencies -- Budgets and cost determination -- Planning and control of cash and investments -- Accounting for nonprofit organizations -- Nonprofit organizations-regulatory and taxation issues -- Accounting for colleges and universities -- Accounting for health care organizations -- Governmental and not-for-profit organizations.