Governmental & Non For-Profit Accounting

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Introduction

Accounting & Financial Reporting for Governmental & NFP Entities

Principles

Accounting & Financial Reporting for State & Local Governments

Operating Statements

Government Operating Accounts 

Budgetary Accounting 

Operating Activities

Accounting for Government Operating Activities Transactions & Financials 

Capital 

General Capital Assets

&

Capital Projects

Long Term Liabilities

General Long Term Liabilities 

&

Debt Service

Business Type Activities

State

and Local

Governments

Fiduciary Activities

Agency 

&

Trust Funds

Financial Reporting

State &

Local Governments

Analysis 

Analysis of

Governmental Financial Performance

Resources

Additional Resouces

and

Tools

Supplemental

Supplemental 

Information &

Resrouces 

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Contact

724-590-9164

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©2020 by Dr. Veronica Paz, CPA, CITP, CFF, CGMA