Updated March 9, 2013



Summer II 2012

Class hours

9:40 – 11.10 am M-F


Beam 241


Beam 241

Office hours

9 – 9:30 a.m. and after class


Web page


Freeman, et. al., GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING, 10th ed., 2013.


The old 9th ed. may not be used because major new GASB Statements make it incorrect.

The international edition is ok only if it is the 10th edition.


GASB announced May 25, 2012 that it would release Statement No. 67, Financial Reporting for Pension Plans, to revise reporting for pension plans to include the UAAL (unfunded actuarial accrued liability) in liabilities; and Statement No. 68, Accounting and Financial Reporting for Pensions, to establish new financial reporting requirements for governments that provide employees with pension benefits.

 In August 2012 you may go to to download a free copy of each Statement, as well as a plain-language description of the new requirements.











Governmental and Not for profit Accounting

Elements of modified accrual per GASB

Write for Your Reader

Grading factors for research papers

Sample Gov Acct Research Report

How to Write M-C Exams

Master’s Research Project Summer 2012

CAFR of City of Henderson, NV:

CAFR of City of Austin, Texas :

CAFR state of Nevada:



Before printing these worksheets, run Print Preview

and adjust the margins for coherent outputs.

Chapter 2 E-6,7,8,9 form

Chapter 2 E-10 form

Chapter 2 P-1 form

Chapter 12 P2 form in excel

Chapter 13 and 15 Reporting Framework

Problem 13-4 Statement of Activities format

Case 13-1 Major Funds Determination

Case 14-2 Balance Sheet Conversion to full accrual

Case 14-3 Operating Statement Conversion to full accrual

Chapter 15 Standards for Determining When a PCU is a CU

Problem 15-4 CU testing format for problem





YAHOO finance site

This site will store the last ten stock symbols entered.

Enter call symbol of company you are researching in the box provided

e.g. JCI is the call symbol for Johnson Controls.


CPA exam information


State of Nevada


Biannual Nevada Revenue Forecast of the Economic Forum


Controller, State of Nevada


AICPA and Journal of Accountancy Click on Journal of Accountancy in left margin.



407/607 SLG CAFRs (Comprehensive Annual Financial Reports)


National Association of State Auditors, Comptrollers and Treasurers’ list of states’ CAFRs


GASB list of CAFRs


Controller, State of Nevada


PERS web site – Nevada


Popular Report - Nevada


Clark County


Clark County School District


Clark County Community College activities report


Clark County Community College CAFR


City of Las Vegas


City of Henderson, NV


City of Reno


City of San Diego


Austin, Texas




Los Angeles


Public Pension Coordinating Council report on state and local pension plans



U.S. government financial reports by year


A page of links to many government sites


U.S. General Accounting Office




End of Web age