Governmental Accounting-Capital Projects Fund & Debts Service Fund-Long Term Capital Projects Transactions
☑ 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
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.
English
Language
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
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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
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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
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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
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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
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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
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