Ch. 1. The government and not-for-profit environment -- Ch. 2. Fund accounting -- Ch. 3. Issues of budgeting and control -- Ch. 4. Recognizing revenues in governmental funds -- Ch. 5. Recognizing expenditures in governmental funds -- Ch. 6. Accounting for capital projects and debt service -- Ch. 7. Capital assets and investments in marketable securities -- Ch. 8. Long-term obligations -- Ch. 9. Business-type activities -- Ch. 10. Fiduciary funds and permanent funds -- Ch. 11. Issues of reporting, disclosure, and financial analysis -- Ch. 12. Not-for-profit organizations -- Ch. 13. Health care providers and colleges and universities -- Ch. 14. Managing for results -- Ch. 15. Auditing governments and not-for-profit organizations -- Ch. 16. Federal government accounting.