The framework for accounting and finacial reporting for governmental and not-for-profit organizations -- General funds and special revenue funds-budgetary accounting -- General funds and special revenue funds-illustrative transactions, and financial statements -- Capital projects funds -- General fixed assets account group -- Debt service funds -- General long-term debt account group -- Special assessment funds -- Prprietary funds -- Fiduciary funds -- Interfund transactions; financial reporting for state and local governmental units; auditing -- College and university accounting -- Hospital accounting -- Accounting for voluntary health and welfare and other nonprofit organizations

1. Corporations
2. nonprofit -- United States -- Accounting
3. Administrative agencies -- United States -- Accounting
4. Finance public -- United States -- Accounting
5. Nonprofit organizations -- United States -- Accounting