Table of Contents
Preface.
About the Author.
1 New Developments.
2 History and Theory Underlying Governmental Accounting.
3 Fund Accounting Fundamentals.
4 General Fund and Special Revenue Funds.
5 Capital Projects Funds.
6 Debt Service Funds.
7 Proprietary Funds.
8 Fiduciary Funds.
9 Financial Statements Prepared by Governments.
10 The Importance of Budgets to Governments.
11 Definition of the Reporting Entity.
12 Cash and Investments—Valuation and Disclosures.
13 Derivative Instruments.
14 Capital Assets.
15 Debt and Other Obligations.
16 Landfill Closure and Postclosure Care Costs.
17 Postemployment Benefits—Pension and Other.
18 Compensated Absences.
19 Accounting for Leases.
20 Nonexchange Transactions.
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools.
22 Pension and OPEB Plan Financial Statements.
23 Educational and Other Governmental Entities.
Appendix: Disclosure Checklist.
Index.