1. Reconciling items (positive and negative amounts) for both required CAFR reconciliations 2. Government wide statements - which funds typically are recorded in the governmental activities column and which funds are typically recorded in the business type activities column 3. Comparison of accounts (i.e. common and different) that are reported on the government wide statements vs governmental fund statements 4. Private NFP donated services 5. Private NFP asset donations 6. Recording contributions without donor restrictions 7. Recording contributions with donor restrictions (permanent restrictions, use restrictions, time restrictions) 8. Private NFP donated supplies 9. Pledges 10. Net asset categories for private NFP 11. Private NFP expense classifications (Program services, supporting services) 12. Timing of revenue recognition for contributions (unconditional, nonreciprocal, voluntary) 13. Accounting for direct costs of special events (netted in revenue section) 14. Accounting and financial reporting for release of donor restrictions 15. GAAP guidelines for private NFP colleges 16. GAAP guidelines for public NFP colleges 17. College capital asset purchases 18. Tuition revenue recognition 19. Financial reporting for tuition 20. Accounting differences and similarities for private vs public NFP colleges 21. Required financial statements for private NFP colleges 22. Required financial statements for public NFP colleges 23. Net position