Governmental Accounting 300 Proprietary & Fiduciary Funds

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

4.79 (52 reviews)
Udemy
platform
English
language
Accounting & Bookkeeping
category
27,641
students
16 hours
content
Sep 2019
last update
$84.99
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 - Screenshot_01Governmental Accounting 300 Proprietary & Fiduciary Funds - Screenshot_02Governmental Accounting 300 Proprietary & Fiduciary Funds - Screenshot_03Governmental Accounting 300 Proprietary & Fiduciary Funds - Screenshot_04

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
Accounting Comic Break

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
Accounting Comic Break

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
Accounting Comic Break

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
Accounting Comic Break

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
Accounting Comic Break

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
Accounting Comic Break

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
Accounting Comic Break

Multiple Choice Practice Questions

9 Multiple Choice Practice Questions
Multiple Choice H2
Multiple Choice H3
Multiple Choice I1
Multiple Choice I2
Accounting Comic Break

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
Accounting Comic Break

Reviews

Gerald
March 18, 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.

Charts

Price

Governmental Accounting 300 Proprietary & Fiduciary Funds - Price chart

Rating

Governmental Accounting 300 Proprietary & Fiduciary Funds - Ratings chart

Enrollment distribution

Governmental Accounting 300 Proprietary & Fiduciary Funds - Distribution chart

Coupons

DateDiscountStatus
10/7/2019100% OFF
expired
3/26/2020100% OFF
expired
4/10/2020100% OFF
expired
4/21/2020100% OFF
expired
5/10/2020100% OFF
expired
12/17/2020100% OFF
expired
3/15/2021100% OFF
expired
4/19/2021100% OFF
expired
5/19/2021100% OFF
expired
6/15/2021100% OFF
expired
7/30/2021100% OFF
expired
2/15/2022100% OFF
expired
3/10/2022100% OFF
expired
3/17/2022100% OFF
expired
4/14/2022100% OFF
expired
5/4/2022100% OFF
expired
5/11/2022100% OFF
expired
5/17/2022100% OFF
expired
6/3/2022100% OFF
expired
6/13/2022100% OFF
expired
7/4/2022100% OFF
expired
7/12/2022100% OFF
expired

Related Topics

2457052
udemy ID
7/13/2019
course created date
9/16/2019
course indexed date
Bot
course submited by