Accounting for
Government & Nonprofit Entities

Topic 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities

State and Local Governments

	Topic 2: Principles of Accounting and Financial Reporting for State and Local Governments
	Topic 3: Governmental Operating Statement Accounts; Budgetary Accounting
	Topic 4: Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements
	Topic 5: Accounting for General Capital Assets and Capital Projects
	Topic 6: Accounting for General Long-term Liabilities and Debt Service
	Topic 7: Accounting for the Business-type Activities of State and Local Governments
	Topic 8: Accounting for Fiduciary Activities—Agency and Trust Funds
	Topic 9: Financial Reporting of State and Local Governments
	Topic 10: Analysis of Governmental Financial Performance

Accountability for Public Funds

	Topic 11: Accounting and Reporting for the Federal Government
	Topic 12: Auditing of Governmental and Not-for-Profit Organizations
	Topic 13: Budgeting and Performance Measurement
	Topic 14: Accounting for Not-for-Profit Organizations
	Topic 15: Not-for-Profit Organizations—Regulatory, Taxation, and Performance Issues
	Topic 16: Accounting for Colleges and Universities
	Topic 17: Accounting for Health Care Organizations