1. INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONS 2. OVERVIEW OF FINANCIAL REPORTING FOR STATE AND LOCAL GOVERNMENTS 3. MODIFIED ACCRUAL ACCOUNTING: INCLUDING THE ROLE OF FUND BALANCES AND BUDGETARY AUTHORITY 4. ACCOUNTING FOR THE GENERAL AND SPECIAL REVENUE FUNDS 5. ACCOUNTING FOR OTHER GOVERNMENTAL FUND TYPES: CAPITAL PROJECTS, DEBT SERVICE, AND PERMANENT 6. PROPRIETARY FUNDS 7. FIDUCIARY (TRUST) FUNDS 8. GOVERNMENT-WIDE STATEMENTS, CAPITAL ASSETS, LONG-TERM DEBT 9. ADVANCED TOPICS FOR STATE AND LOCAL GOVERNMENTS 10. ACCOUNTING FOR PRIVATE NOT-FOR-PROFIT ORGANIZATIONS 11. COLLEGE AND UNIVERSITY ACCOUNTING 12. ACCOUNTING FOR HOSPITALS AND OTHER HEALTH CARE PROVIDERS 13. AUDITING, TAX-EXEMPT ORGANIZATIONS, AND EVALUATING PERFORMANCE 14. FINANCIAL REPORTING BY THE FEDERAL GOVERNMENT