1. Governmental and Nonprofit Accounting: Environment and Characteristics 2. State and Local Government Accounting and Financial Reporting Model: The Foundation 3. Budgeting, Budgetary Accounting, and Budgetary Reporting 4. The General Fund and Special Revenue Funds 5. Revenue Accounting ?C Governmental Funds 6. Expenditure Accounting ?C Governmental Funds 7. Capital Projects Funds 8. Debt Service Funds 9. General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting 10. Enterprise Funds 11. Internal Service Funds 12. Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting 13. Financial Reporting: The Basic Financial Statements and Required Supplementary Information 14. Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations 15. Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity 16. Non-SLG Not-for-Profit Organizations 17. Accounting for Colleges and Universities 18. Accounting for Health Care Organizations 19. Federal Government Accounting 20. Auditing Governments and Not-for-Profit Organizations
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