Part I Introduction: Setting the StageChapter 1: Introduction to Financial Management Introduction What is Financial Management? Public Sector Resource Flows Why Public, Healthcare, and Not-for-profit in One Book? Why Should Public Service Organizations Worry about Financial Management? Should Public Service Organizations Earn a Profit? Ongoing Case Study SummaryPart II: PlanningChapter 2: Planning for Success: Budgeting Introduction Mission Strategic Plan Long-Range Plan Budgets Behavioral Aspects of the Budget Process SummaryChapter 3: Additional Budgeting Concepts Introduction Line-item and Responsibility Center Budgets Centralization versus Decentralization Program and Functional Budgets Budgeting Techniques Additional Governmental Budgeting Issues SummaryChapter 4: Understanding Costs Introduction Basic Concepts and Definitions Cost Behavior Break-Even Analysis Cost Measurement SummaryChapter 5: Capital Budgeting Introduction Why Do We Need a Separate Capital Budget? Definition of Capital Assets: Theory And Practice Why Do Capital Assets Warrant Special Attention? The Time Value of Money Capital Asset Investment Analysis SummaryChapter 6: Long-Term Financing Introduction Equity Financing Long-Term Debt SummaryPart III: Implementation and Controlling resultsChapter 7: Managing Short-Term Resources and Obligations Introduction Working Capital Management Short-Term Resources Short-Term Obligations SummaryChapter 8: Accountability and Control Introduction Management Control Systems Measures of Performance Controlling Quality Variance Analysis Ethics Safeguarding Resources The Form 990 Consequences of Ethical Violations SummaryPart IV: Reporting ResultsChapter 9: Taking Stock of Where You Are: The Balance Sheet Introduction The Framework for Financial Accounting Generally Accepted Accounting Principles International Financial Reporting Standards Fiscal Years Balance Sheet Elements Assets: A Closer Look Liabilities: A Closer Look Net Assets or Fund Balance: A Closer Look Recording Financial Information SummaryChapter 10: Reporting the Results of Operations: The Activity and Cash Flow Statements Introduction The Activity Statement The Statement of Cash Flows Interrelationships among Financial Statements Notes to Financial Statements Recording and Reporting Financial Information Starting from Scratch SummaryChapter 11: Unique Aspects of Accounting for Not-for-Profit and Health Care Organizations Introduction Accounting for Not-for-Profit Organizations Fund Accounting Depreciation Donated Goods and Services Investments Taxes Accounting for Healthcare Organizations SummaryChapter 12: Unique Aspects of Accounting for State and Local Governments__Part I: The Recording Process Introduction Bases of Accounting Government Fund Accounting Recording Financial Information SummaryChapter 13: Unique Aspects of Accounting for State and Local Governments__Part II: Reporting Financial Results Introduction Reporting Financial Information SummaryPart V: Financial AnalysisChapter 14: Financial Statement Analysis Introduction Financial Statement Review The Notes that Accompany Financial Statements Ratio Analysis SummaryChapter 15: Financial Condition Analysis Introduction Financial Condition Analysis Financial Statement Analysis versus Financial Condition Analysis Ratio Analysis Summary.