Udemy

Platform

English

Language

Accounting & Bookkeeping

Category

Governmental Accounting 300 Proprietary & Fiduciary Funds

Learn governmental fund accounting focusing in on proprietary funds (internal service & enterprise) and fiduciary funds.

4.90 (17 reviews)

14796

Students

16 hours

Content

Sep 2019

Last Update
$94.99
Regular Price


What you will learn

What governmental accounting is

Governmental fund accounting

What proprietary funds are

How to account for proprietary fund

How an internal service fund is used

How to account for internal service funds

What enterprise funds are

How to account for enterprise funds

What fiduciary funds are

How to account for fiduciary funds

Enter financial transactions and create financial reports

Perform reconciliation of Government Activates & Governmental Funds


Description

Governmental Accounting 300 Proprietary & Fiduciary Funds will focus in on the accounting for proprietary and fiduciary funds.

We recommend first taking Governmental Accounting 100 and Governmental Accounting 200 or have equivalent experience before taking this course.

The course will provide an overview of governmental accounting. As we move through the course, we will focus on areas of governmental accounting that are different from for-profit accounting.

We will consider what proprietary funds are and when a proprietary would be used within governmental accounting. Learners will understand the accounting methods and principles applied to proprietary funds. The two types of proprietary funds are internal service funds and enterprise funds.

Learners will learn what an internal service fund is and when an internal service fund will be used. We will demonstrate example problems related to the internal service fund and provide students with the opportunity to work practice problems in Excel along with step-by-step instructional videos and an answer key. As we record accounting transactions for the internal service fund, we will also consider how other related funds may be affected and record appropriate transactions to them. We will also record transactions related to the government-wide level.

The course will explore what an enterprise fund is and when an enterprise fund will be used. Students will have the opportunity to view and then work multiple problems related to an enterprise fund. As we consider the accounting for the enterprise fund, we will also see how other funds may be affected and will enter transactions at the government-wide level.

Next, we will obtain an understanding of what fiduciary funds are and when they will be used. The course will discuss different examples of fiduciary funds. We will demonstrate problems and provide students with the opportunity to work problems related to fiduciary funds.

The course will demonstrate financial reporting for state and local governments. We will also demonstrate the reconciliation of governmental activities and governmental funds and provide example problems for learners to work through in a step-by-step process along with instructional videos.

The course will also include a comprehensive problem.


Screenshots

Governmental Accounting 300 Proprietary & Fiduciary Funds
Governmental Accounting 300 Proprietary & Fiduciary Funds
Governmental Accounting 300 Proprietary & Fiduciary Funds
Governmental Accounting 300 Proprietary & Fiduciary Funds

Content

Introduction

Introduction

Governmental Accounting Overview

2 Governmental Accounting Objectives & Reporting Requirements

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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Proprietary Funds Introduction

3 Proprietary Funds Introduction

PDF - G2 Proprietary Funds Introduction

G2 Proprietary Funds Introduction

PDF - G4 Internal Service Funds

G4 Internal Service Funds

Multiple Choice G1

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Internal Service Funds

4 Internal Service Funds

PDF - G19 Internal Service Fund Transactions

G19 Internal Service Fund Transactions

Excel Worksheet Download

Worksheet - G19 Internal Service Fund Transactions & Financial Statements Part 1

Worksheet - G19 Internal Service Fund Transactions & Financial Statements Part 2

PDF - G19B Internal Service Fund Closing Entries

G19B Internal Service Fund Closing Entries

PDF - G19C Internal Service Fund Financial Statements

G19C Internal Service Fund Financial Statements

PDF - G20 Internal Service Fund & Government-Wide

G20 Internal Service Fund & Government-Wide

Excel Worksheet Download

Worksheet - G20 Internal Service Fund & Gov Wide Trans & Financial Stmt Part 1

Worksheet - G20 Internal Service Fund & Gov Wide Trans & Financial Stmt Part 2.E

Multiple Choice G2

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Enterprise Funds

5 Enterprise Funds

PDF - G21 Enterprise Funds

G21 Enterprise Funds

PDF - G24 Enterprise Fund Transactions

G24 Enterprise Fund Transactions

PDF - G25 Enterprise Fund Financial Statements

G25 Enterprise Fund Financial Statements

Excel Worksheet Download

Worksheet - G25 Enterprise Fund Part 1

Worksheet - G25 Enterprise Fund Part 2

Multiple Choice G3

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Fiduciary Funds

6 Fiduciary Funds

PDF - H2 Fiduciary Funds Overview

H2 Fiduciary Funds Overview

PDF - H4 Custodial Funds

H4 Custodial Funds

PDF - H6 Trust Funds

H6 Trust Funds

PDF - H8 Investment Pools

H8 Investment Pools

PDF - H12 Pension Trust Funds

H12 Pension Trust Funds

PDF - H19 Custodial Fund & General Fund

H19 Custodial Fund & General Fund

Excel Worksheet Download

Worksheet - H19 Custodial Fund & General Fund

PDF - H20 Special Assessment Debt Fund

H20 Special Assessment Debt Fund

Excel Worksheet Download

Worksheet - H20 Special Assessment Debt Fund

PDF - H22 Investment Pool Trust Fund

H22 Investment Pool Trust Fund

Excel Worksheet Download

Worksheet - H22 Investment Pool Trust Fund

Multiple Choice G4

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Financial Reporting of State & Local Governments

7 Financial Reporting of State & Local Governments

PDF - I2 Financial Reporting of State & Local Governments Introduction

I2 Financial Reporting of State & Local Governments Introduction

PDF - I4 Comprehensive Annual Financial Report (CAFR)

I4 Comprehensive Annual Financial Report (CAFR)

Multiple Choice G5

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Reconciliation of Government Activates & Governmental Funds

8 Reconciliation of Government Activates & Governmental Funds

PDF - I20 Posting Transactions

I20 Posting Transactions

Excel Worksheet Download

Worksheet - I20 Posting Transactions

PDF - I21 Reconciliation of the Balance Sheet-Governmental Funds to the Statemen

I21 Reconciliation of the Balance Sheet-Governmental Funds to the Statement of N

Excel Worksheet Download

Worksheet - I21 Reconciliation of the Balance Sheet

Excel Worksheet Download

Worksheet - I22 Reconciliation of the Statement of Revenues, Expenditures, and C

Multiple Choice H1

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Multiple Choice Practice Questions

9 Multiple Choice Practice Questions

Multiple Choice H2

Multiple Choice H3

Multiple Choice I1

Multiple Choice I2

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Comprehensive Problem

10 Comprehensive Problem

Excel Worksheet Download G1

G1 Comp

Excel Worksheet Download G2

G2 Comp

Excel Worksheet Download G3

G3

Excel Worksheet Download G4 G5

G4 Comp

G4.5 Comp

Excel Worksheet Download G5 & 5.5

G5 Comp

G5.5 Comp

Excel Worksheet Download G6

G6 Comp

Excel Worksheet Download G7

G7 Comp

Excel Worksheet Download G8

G8 Comp

Excel Worksheet Download G9

G9 Comp

Excel Worksheet Download G10

G10 Comp

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Reviews

G
Gerald18 March 2021

This course is related to the 2 courses before this, so the ratings are basically the same. Together, I love Bob's lecturing style to make us learn better. I will stick with him for accounting lectures and Excel lectures.



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2457052

Udemy ID

7/13/2019

Course created date

9/16/2019

Course Indexed date
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