Preface

About the Author

Accounting Resources on the Web

IMPRESS™ Comprehensive Table of Contents

Cross-Reference

Basic Governmental Accounting Concepts and Standards

Overview of Governmental Generally Accepted Accounting Principles

Basic Foundation of Governmental Generally Accepted Accounting Principles

Basis of Accounting and Measurement Focus

Governmental Reporting Entity

Governmental Financial Reporting---The CAFR

Reporting Cash Flows of Proprietary and Similar Funds

Budgetary Accounting and Reporting

Financial Statement Terminology and Classification

Governmental Accounts and Transactions---Government-Wide Financial Statements, Fund Financial Statements, and Fiduciary Financial Statements

Revenues---Nonexchange and Exchange Transactions

Special Assessments

Expenses/Expenditures---Nonexchange and Exchange Transactions

Landfills

Assests

Accounting and Financial Reporting for Certain Investments

Deposit and Investment Portfolio Disclosures and Reverse Repurchase Agreements

Liabilities

Compensated Absences

Extinguishment of Debt and Advanced Refunding and Defeased Debt

Securities Lending Transactions

Leases

Claims, Judgments, and Special Termination Benefits

Pension Obligation

Certain Postemployment Benefits---Employer Reporting

Fund Reporting---Governmental Funds

General and Special Revenue Funds

Capital Projects Funds

Debt Service Funds

Permanent Funds

Fund Reporting---Proprietary Funds

Enterprise Funds and Internal Service Funds

Public Entity Risk Pools

Fund Reporting---Fiduciary Funds

Pension (and Other Employee Benefit) Trust Funds

Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans

Investment Trust Funds (External Investment Pools)

Private Purpose Trust Funds

Agency Funds

Reporting by Special Purpose Governments

Public Colleges and Universities

Self-Study CPE Program

Index