Government and not-for-profit accounting : concepts and practices

The government and not-for-profit environment -- Fund accounting -- Issues of budgeting and control -- Recognizing revenues in governmental funds -- Recognizing expenditures in governmental funds -- Accounting for capital projects and debt service -- Capital assets and investments in marketable securities -- Long-term obligations -- Business-type activities -- Pensions and other fiduciary activities -- Issues of reporting, disclosure, and financial analysis -- Not-for-profit organizations -- Colleges and universities -- Health care providers -- Managing for results -- Auditing governments and not-for-profit organizations -- Federal government accounting