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Chapter 1: New Developments
Recently Issued GASB Statements and Their Effective Dates
GASB Project Plan
Chapter 2: Foundations of Governmental Accounting
Entities Covered by Governmental Accounting Principles
Overview of The History of Governmental Accounting Standards Setting
Objectives of Governmental Accounting and Financial Reporting
Objectives of Financial Reporting
Elements of Financial Statements
Hierarchy of Governmental Accounting Standards
Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance
Chapter 3: Fund Accounting Fundamentals
Definition of Fund and The Purpose of Fund Accounting
A Synopsis of The Various Types of Funds Used by Governments for Accounting and Financial Reporting
A Definition of Basis of Accounting and Measurement Focus
Recognition and Measurement of Certain Fund Liabilities and Expenditures
A Synopsis of Basis of Accounting and Measurement Focus Used by Each Type of Fund
Chapter 4: General Fund and Special Revenue Funds
Basis of Accounting and Measurement Focus
Nature and Use of The General Fund
Nature and Use of Special Revenue Funds
Accounting for Certain Revenue and Expenditures of General and Special Revenue Funds
Accounting for Assets, Liabilities, and Fund Balances of General and Special Revenue Funds
Chapter 5: Capital Projects ...
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