The course will focus on larger capital projects and the use of a capital project fund and debt service fund to track them.
We will cover governmental accounting objective, which will be a review from governmental accounting 100.
The course will discuss what capital assets are and how they are recorded in governmental accounting, comparing governmental accounting to for-profit accounting.
Students will learn to record transactions for the issuance of bonds used to finance capital projects, recording transactions at the government-wide level and in the capital project fund, debts service fund, and general fund.
We will create financial statements related to the capital project fund and the debt service fund.
The course will include a comprehensive problem, recording transactions to multiple funds.
As we learn each concepts the course will include Excel worksheets to be downloaded and used to work problems in a step by step format along with instructional videos.
Excel worksheet will generally have three tabs, one with the answer, one with a preformatted worksheet, and one with a blank worksheet.
Governmental Accounting Overview
Capital Assets Introduction
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22 Governmental Accounting Overview
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3PDF - 105 Governmental Accounting Objectives
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4105 Governmental Accounting Objectives
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5PDF - 106 Governmental Accounting vs Not-For-Profit Accounting
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6106 Governmental Accounting vs Not-For-Profit Accounting
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7PDF - 107 Does Non-Profit Mean Money Does Not Matter
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8107 Does Non-Profit Mean Money Does Not Matter
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9PDF - 110A Governmental Accounting Objectives
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10110A Governmental Accounting Objectives
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11PDF - 125A Government Financial Reporting Requirements
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12125A Government Financial Reporting Requirements
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13PDF - 130A Federal Government Financial Reporting Overview
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14130A Federal Government Financial Reporting Overview
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15PDF - 140B State & Local Governmental Accounting Objectives, Primary Users, &
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16140B State & Local Governmental Accounting Objectives, Primary Users, & Useful
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17PDF - 150B State & Local Governmental Accounting Supplemental Information
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18150B State & Local Governmental Accounting Supplemental Information
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19PDF - 160B State & Local Governmental Accounting Elements of Financial Statement
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20160B State & Local Governmental Accounting Elements of Financial Statements
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21PDF - 170B State & Local Governmental Accounting Financial Reporting Model
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22170B State & Local Governmental Accounting Financial Reporting Model
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23PDF - 180B State & Local Governmental Accounting Fund Reporting
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24180B State & Local Governmental Accounting Fund Reporting
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25PDF - 190C Governmental Operating Statement Accounts Government-Wide Expenses &
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26190C Governmental Operating Statement Accounts Government-Wide Expenses & Revenu
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27PDF - 200C Governmental Funds Characteristics
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28200C Governmental Funds Characteristics
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29PDF - 210C Budgetary Accounts
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30210C Budgetary Accounts
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31PDF - 220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
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32220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
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33PDF - 230C Revenue Sources & Classifications
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34230C Revenue Sources & Classifications
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35PDF -240C Encumbrances & Expenditures
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36240C Encumbrances & Expenditures
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37Accounting Comic Break
Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
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383 Capital Assets Introduction
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39PDF - E2 Capital Assets
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40E2 Capital Assets
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41PDF - E3 Capital Assets Required Disclosures
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42E3 Capital Assets Required Disclosures
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43PDF - E4 Types of Capital Assets
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44E4 Types of Capital Assets
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45PDF - E5 Construction Work in Progress
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46E5 Construction Work in Progress
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47PDF - E6 General Capital Assets Acquired Under Lease Agreement
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48E6 General Capital Assets Acquired Under Lease Agreement
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49PDF - E7 Asset Disposal or Reductions
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50E7 Asset Disposal or Reductions
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511 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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52Accounting Comic Break
Capital Project Fund, General Fund, & Government Wide Activity Transactions
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534 Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
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54PDF -E8 Capital Projects Fund
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55E8 Capital Projects Fund
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56PDF -E9 Bonds Issued for Capital Project
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57E9 Bonds Issued for Capital Project
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58PDF - E10 Retained Percentage & Bond Anticipation Notes
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59E10 Retained Percentage & Bond Anticipation Notes
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602 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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61Accounting Comic Break
Financing Sources for Capital Projects Transactions
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625 Capital Project Fund, General Fund, & Government Wide Activity Transactions
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63PDF - E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
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64E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
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65Excel Worksheet Download
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66Worksheet E18 General Fund & Gov. Wide Activity
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67PDF - E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund &
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68E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund & Govern
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69Excel Worksheet Download
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70Worksheet - E20 Capital Lease Capital Project Fund & Government Wide
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71PDF - E22 Capital Projects Fund & Government Wide
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72E22 Capital Projects Fund & Government Wide
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73Excel Worksheet Download
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74Worksheet - E22 Capital Projects Fund & Government Wide
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753 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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76Accounting Comic Break
Statement of Revenues Expenditures & Changes in Fund Balance-Capital Project Fun
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776 Financing Sources for Capital Projects Transactions
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78PDF - E23 Financing Sources Capital Projects Fund & Government Wide Activity
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79E23 Financing Sources Capital Projects Fund & Government Wide Activity
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80Excel Worksheet Download
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81Worksheet - E23 Financing sources Capital Projects Gov Wide
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824 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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831 Discussion Question – Capital Projects - Governmental Accounting
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84Accounting Comic Break
Capital Project Fund & Government Wide Activities Transactions
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857 Statement of Revenues Expenditures & Changes in Fund Balance
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86PDF - E24 Capital Project Fund Statement of Revenues Expenditures & Changes in F
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87E24 Capital Project Fund Statement of Revenues Expenditures & Changes in Fund Ba
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88Excel Worksheet Download
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89Worksheet - E24 Statement of Revenues Expenditures & Changes in FB
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905 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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912 Discussion Question – Capital Projects - Governmental Accounting
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92Accounting Comic Break