Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Preface vii

About the Author ix

1 New Developments 1

2 Foundations of Governmental Accounting 11

3 Fund Accounting Fundamentals 33

4 General Fund and Special Revenue Funds 53

5 Capital Projects Funds 65

6 Debt Service Funds 77

7 Proprietary Funds 85

8 Fiduciary Funds 97

9 Financial Statements Prepared by Governments 103