Governmental and Nonprofit Accounting 10th Edition Smith Test Bank

1. Governmental and Nonprofit Accounting: Environment and Characteristics
2. State and Local Government Accounting and Financial Reporting Model: The Foundation
3. Budgeting, Budgetary Accounting, and Budgetary Reporting
4. The General Fund and Special Revenue Funds
5. Revenue Accounting – Governmental Funds
6. Expenditure Accounting – Governmental Funds
7. Capital Projects Funds
8. Debt Service Funds
9. General Capital Assets; General Long-Term Liabilities; Permanent Funds: Introduction to Interfund-GCA-GLTL Accounting
10. Enterprise Funds
11. Internal Service Funds
12. Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting
13. Financial Reporting: The Basic Financial Statements and Required Supplementary Information
14. Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations
15. Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity
16. Non-SLG Not-for-Profit Organizations
17. Accounting for Colleges and Universities
18. Accounting for Health Care Organizations
19. Federal Government Accounting
20. Auditing Governments and Not-for-Profit Organizations

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