Part 2: Accounting and Financial Reporting Practices
4: Basis of Accounting and Measurement Focus
5: Governmental Funds
6: General Funds
7: Special Revenue Funds
8: Debt Service Funds
9: Capital Projects Funds
10: Capital Assets and Long-Term Liabilities
11: Proprietary Funds
12: Fiduciary Funds
13: Pension Funds
14: Special Assessment Projects
15: Financial Reporting

Part 3: Financial Management Concerns
16: Treasury Management
17: Internal Accounting and Administrative Controls
18: Auditing
19: Governmental Finance and the Law
19A: Management Information Systems

Part 4: Accounting and Financial Reporting for Special Units of Government
20: School Systems
21: State Government
22: Federal Government
23: Governmental Colleges and Universities
24: Not-for-Profit Accounting and Financial Reporting for Certain Governmental Units
25: Government Ethics

Appendixes
A: Comprehensive Annual Financial Report
B: Selected Summary/Condensed Financial Statements
C: Suggested Areas for Study and Evaluation of Internal Accounting Control
D: Text of Securities and Exchange Commission Municipal Securities Disclosure Rule--SEC Rule 15c2-12
E: Instructions for the Preparation of an Agency Internal Control Plan
F: Service Efforts and Accomplishments Report: State of Illinois
G: Cooperative Agreement on Accounting Auditing and Internal Control Activities