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Government Accounting Principles Guide

This document contains the table of contents for a textbook on government and non-profit accounting. It is divided into five parts covering the concepts and principles of government accounting, governmental funds including the general fund, special revenue fund, capital project fund, and debt service fund. It also addresses account groups for fixed assets and long-term debt. The final sections cover proprietary funds such as internal service funds and enterprise funds. The last section addresses fiduciary funds including trust and agency funds. In total, it outlines eight units across these sections that make up the full textbook.

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David Henay
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5 views1 page

Government Accounting Principles Guide

This document contains the table of contents for a textbook on government and non-profit accounting. It is divided into five parts covering the concepts and principles of government accounting, governmental funds including the general fund, special revenue fund, capital project fund, and debt service fund. It also addresses account groups for fixed assets and long-term debt. The final sections cover proprietary funds such as internal service funds and enterprise funds. The last section addresses fiduciary funds including trust and agency funds. In total, it outlines eight units across these sections that make up the full textbook.

Uploaded by

David Henay
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as RTF, PDF, TXT or read online on Scribd

Government & Non Profit Making Accounting

(Fund Accounting) (Acct 331)

TABLE OF CONTENTS

Contents Page

Part I: CONCEPTS AND PRINCIPLES

Unit 1: Over View of Government Accounting 1

Unit 2: Principles of Accounting and Financial Reporting for State 16


and Local Governmental Units

Part II: GOVERNMENTAL FUNDS

Unit 3: General Fund and Special Revenue Fund 36

Unit 4: Capital Project Fund 70

Unit 5: Debit Service Fund 92

Part III: ACCOUNT GROUPS

Unit 6: General Fixed Assets Accounts Groups and


General Long-Term Debit Account Groups 106

Part IV: PROPRIETARY FUNDS

Unit 7: Internal Service Funds & Enterprise Funds 123

Part V: FIDUCIARY FUNDS

Unit 8: Trust and Agency Funds 154

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