Udemy

Platform

English

Language

Accounting & Bookkeeping

Category

Governmental Accounting 200 Capital Projects & Debt Service

Governmental Accounting-Capital Projects Fund & Debts Service Fund-Long Term Capital Projects Transactions

4.42 (43 reviews)

19923

Students

21 hours

Content

Sep 2019

Last Update
$94.99
Regular Price


What you will learn

Governmental accounting core concepts

How to record capital assets for governmental accounting

How to record transaction to the capital project fund

How to record transaction related to large capital projects

How to create financial statements for the capital projects fund

Financing options including the issuance of bonds for capital projects

How to record transactions to the debt service fund

How to record transactions related to capital projects to the government wide activities, capital project fund, debts service fund & General Fund


Description

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.


Screenshots

Governmental Accounting 200 Capital Projects & Debt Service
Governmental Accounting 200 Capital Projects & Debt Service
Governmental Accounting 200 Capital Projects & Debt Service
Governmental Accounting 200 Capital Projects & Debt Service

Content

Introduction

Introduction

Governmental Accounting Overview

2 Governmental Accounting Overview

PDF - 105 Governmental Accounting Objectives

105 Governmental Accounting Objectives

PDF - 106 Governmental Accounting vs Not-For-Profit Accounting

106 Governmental Accounting vs Not-For-Profit Accounting

PDF - 107 Does Non-Profit Mean Money Does Not Matter

107 Does Non-Profit Mean Money Does Not Matter

PDF - 110A Governmental Accounting Objectives

110A Governmental Accounting Objectives

PDF - 125A Government Financial Reporting Requirements

125A Government Financial Reporting Requirements

PDF - 130A Federal Government Financial Reporting Overview

130A Federal Government Financial Reporting Overview

PDF - 140B State & Local Governmental Accounting Objectives, Primary Users, &

140B State & Local Governmental Accounting Objectives, Primary Users, & Useful

PDF - 150B State & Local Governmental Accounting Supplemental Information

150B State & Local Governmental Accounting Supplemental Information

PDF - 160B State & Local Governmental Accounting Elements of Financial Statement

160B State & Local Governmental Accounting Elements of Financial Statements

PDF - 170B State & Local Governmental Accounting Financial Reporting Model

170B State & Local Governmental Accounting Financial Reporting Model

PDF - 180B State & Local Governmental Accounting Fund Reporting

180B State & Local Governmental Accounting Fund Reporting

PDF - 190C Governmental Operating Statement Accounts Government-Wide Expenses &

190C Governmental Operating Statement Accounts Government-Wide Expenses & Revenu

PDF - 200C Governmental Funds Characteristics

200C Governmental Funds Characteristics

PDF - 210C Budgetary Accounts

210C Budgetary Accounts

PDF - 220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts

220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts

PDF - 230C Revenue Sources & Classifications

230C Revenue Sources & Classifications

PDF -240C Encumbrances & Expenditures

240C Encumbrances & Expenditures

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Capital Assets Introduction

3 Capital Assets Introduction

PDF - E2 Capital Assets

E2 Capital Assets

PDF - E3 Capital Assets Required Disclosures

E3 Capital Assets Required Disclosures

PDF - E4 Types of Capital Assets

E4 Types of Capital Assets

PDF - E5 Construction Work in Progress

E5 Construction Work in Progress

PDF - E6 General Capital Assets Acquired Under Lease Agreement

E6 General Capital Assets Acquired Under Lease Agreement

PDF - E7 Asset Disposal or Reductions

E7 Asset Disposal or Reductions

1 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

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Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage

4 Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage

PDF -E8 Capital Projects Fund

E8 Capital Projects Fund

PDF -E9 Bonds Issued for Capital Project

E9 Bonds Issued for Capital Project

PDF - E10 Retained Percentage & Bond Anticipation Notes

E10 Retained Percentage & Bond Anticipation Notes

2 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

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Capital Project Fund, General Fund, & Government Wide Activity Transactions

5 Capital Project Fund, General Fund, & Government Wide Activity Transactions

PDF - E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level

E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level

Excel Worksheet Download

Worksheet E18 General Fund & Gov. Wide Activity

PDF - E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund &

E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund & Govern

Excel Worksheet Download

Worksheet - E20 Capital Lease Capital Project Fund & Government Wide

PDF - E22 Capital Projects Fund & Government Wide

E22 Capital Projects Fund & Government Wide

Excel Worksheet Download

Worksheet - E22 Capital Projects Fund & Government Wide

3 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

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Financing Sources for Capital Projects Transactions

6 Financing Sources for Capital Projects Transactions

PDF - E23 Financing Sources Capital Projects Fund & Government Wide Activity

E23 Financing Sources Capital Projects Fund & Government Wide Activity

Excel Worksheet Download

Worksheet - E23 Financing sources Capital Projects Gov Wide

4 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

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Statement of Revenues Expenditures & Changes in Fund Balance-Capital Project Fun

7 Statement of Revenues Expenditures & Changes in Fund Balance

PDF - E24 Capital Project Fund Statement of Revenues Expenditures & Changes in F

E24 Capital Project Fund Statement of Revenues Expenditures & Changes in Fund Ba

Excel Worksheet Download

Worksheet - E24 Statement of Revenues Expenditures & Changes in FB

5 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

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Capital Project Fund & Government Wide Activities Transactions

8 Capital Project Fund & Government Wide Activities Transactions

PDF -E25 Capital Projects Fund & Gov Wide Activity Part 1

E25 Capital Projects Fund & Gov Wide Activity Part 1

PDF - E25B Capital Projects Fund & Gov Wide Activity Part 2

E25B Capital Projects Fund & Gov Wide Activity Part 2

Excel Worksheet Download

Worksheet - E25 Capital Projects Fund & Gov Wide Part 1

Worksheet - E25 Capital Projects Fund & Gov Wide Part 2

Worksheet - E25 Capital Projects Fund & Gov Wide Part 3

PDF - E26 Capital Projects Fund Activity & Closing Entries

E26 Capital Projects Fund Activity & Closing Entries

PDF - E26B Capital Projects Fund Financial Statements

E26B Capital Projects Fund Financial Statements

Excel Worksheet Download

Worksheet - E26 Capital Project Fund Activity & Close

6 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

Accounting Comic Break

General Long-Term Liabilities & Debt Service Fund Overview

9 General Long-Term Liabilities & Debt Service Fund Overview

PDF - F2 Governmental Accounting Long Term Liabilities

F2 Governmental Accounting Long Term Liabilities

PDF - F4 Governmental Accounting Debt Service Funds

F4 Governmental Accounting Debt Service Funds

PDF - F6 Governmental Accounting Types of Bonds

F6 Governmental Accounting Types of Bonds

PDF - F8 Debt Service Funds Financial Reporting Government-Wide Level

F8 Debt Service Funds Financial Reporting Government-Wide Level

PDF - F10 Debt Service Funds Leases

F10 Debt Service Funds Leases

7 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

Accounting Comic Break

Debt Service Fund, General Fund, Capital Project Fund & Gov. Wide Transactions

10 Debt Service Fund, General Fund, Capital Project Fund & Gov. Wide Transaction

PDF - F18 Debt Service, General, Gov. Wide & Capital Projects

F18 Debt Service, General, Gov. Wide & Capital Projects

Excel Worksheet Download

Worksheet - F18 Debt Service, General, Gov Wide & Capital Projects

PDF - F19 Debt Service Fund Budget & Journal Entries

F19 Debt Service Fund Budget & Journal Entries

Excel Worksheet Download

Worksheet - F19 Debt Service Fund Budget & Journal Entries

PDF - F20 Lease Financing Agreement

F20 Lease Financing Agreement

Excel Worksheet Download

Worksheet - F20 Capital Lease

8 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

Accounting Comic Break

Statement of Revenues, Expenditures, & Changes in Fund Balance Balance-Debts Ser

11 Statement of Revenues, Expenditures & Changes in Fund Balance

PDF - F22 Debt Service Fund Statement of Revenues Expenditures

F22 Debt Service Fund Statement of Revenues Expenditures

Excel Worksheet Download

Worksheet - F22 Statement of Revenues Expenditures

9 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

Accounting Comic Break

Debt Service Fund Term Bonds Transactions

12 Debt Service Fund Term Bonds Transactions

PDF - F24 Debt Service Fund Term Bonds

F24 Debt Service Fund Term Bonds

Excel Worksheet Download

Worksheet - F24 Debt Service Fund Term Bonds

10 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

Accounting Comic Break

Debt Service Fund, Capital Project Fund, Gov. Wide Transactions

13 Debt Service Fund, Capital Project Fund, & Gov. Wide Transactions

PDF - F25A Debt Service Fund, Capital Project Fund & Gov. Wide 2 Years Part 1

F25A Debt Service Fund, Capital Project Fund & Gov. Wide 2 Years Part 1

PDF - F25B Debt Service Fund, Capital Project Fund, & Gov Activities 2 Years Par

F25B Debt Service Fund, Capital Project Fund, & Gov Activities 2 Years Part 2

Excel Worksheet Download

Worksheet - F25 Debt Service Capital Project Gov 2 Years Part 1

F25 Debt Service Capital Project Gov 2 Years

11 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

12 Multiple Choice Questions – Capital Project Fund – Governmental Accounting

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Comprehensive Problem

14 Comprehensive Problem

Excel Worksheet Download

G1 Comp

Excel Worksheet Download

G2 Comp

Excel Worksheet Download

G3

Excel Worksheet Download

G4 Comp

G4.5 Comp

Excel Worksheet Download

G5 Comp

G5.5 Comp

Excel Worksheet Download

G6 Comp

Excel Worksheet Download

G7 Comp

Excel Worksheet Download

G8 Comp

Excel Worksheet Download

G9 Comp

Excel Worksheet Download

G10 Comp

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Reviews

G
Gerald3 March 2021

This course has the same values as the basic course (Governmental Accounting 100). I still feel good about Governmental Accounting.

C
Charul11 May 2020

It is extremely useful and informative lectures, although the sessions seemed a bit long but its valuable sessions.



Coupons

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Expired10/7/2019100% OFF
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2436568

Udemy ID

6/30/2019

Course created date

7/11/2019

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