Principles of accounting and financial reporting for governmental and non-profit entities. General and special revenue funds, capital project funds, internal service funds, fiduciary funds etc. are discussed in various chapters.

This text reflects all major changes to authoritative pronouncements from the GASB, FASB, FASAB, AICPA, GAO, and OMB that affect government and not-for-profit organizations.

Covers all facets of accounting for governmental and not-for-profit organizations. This book is intended for readers concerned with the preparation and analysis of financial statements and auditing of governmental and nonprofit entities.