Governmental Accounting 200 Capital Projects & Debt Service
Governmental Accounting-Capital Projects Fund & Debts Service Fund-Long Term Capital Projects Transactions
Instructor
Robert (Bob) Steele
42,415
Students
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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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2 Governmental Accounting Overview -
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PDF - 105 Governmental Accounting Objectives
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105 Governmental Accounting Objectives
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PDF - 106 Governmental Accounting vs Not-For-Profit Accounting
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106 Governmental Accounting vs Not-For-Profit Accounting
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PDF - 107 Does Non-Profit Mean Money Does Not Matter
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107 Does Non-Profit Mean Money Does Not Matter
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PDF - 110A Governmental Accounting Objectives
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110A Governmental Accounting Objectives
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PDF - 125A Government Financial Reporting Requirements
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125A Government Financial Reporting Requirements
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PDF - 130A Federal Government Financial Reporting Overview
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130A Federal Government Financial Reporting Overview
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PDF - 140B State & Local Governmental Accounting Objectives, Primary Users, &
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140B State & Local Governmental Accounting Objectives, Primary Users, & Useful
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PDF - 150B State & Local Governmental Accounting Supplemental Information
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150B State & Local Governmental Accounting Supplemental Information
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PDF - 160B State & Local Governmental Accounting Elements of Financial Statement
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160B State & Local Governmental Accounting Elements of Financial Statements
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PDF - 170B State & Local Governmental Accounting Financial Reporting Model
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170B State & Local Governmental Accounting Financial Reporting Model
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PDF - 180B State & Local Governmental Accounting Fund Reporting
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180B State & Local Governmental Accounting Fund Reporting
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PDF - 190C Governmental Operating Statement Accounts Government-Wide Expenses &
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190C Governmental Operating Statement Accounts Government-Wide Expenses & Revenu
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PDF - 200C Governmental Funds Characteristics
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200C Governmental Funds Characteristics
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PDF - 210C Budgetary Accounts
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210C Budgetary Accounts
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PDF - 220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
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220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
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PDF - 230C Revenue Sources & Classifications
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230C Revenue Sources & Classifications
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PDF -240C Encumbrances & Expenditures
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240C Encumbrances & Expenditures
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Accounting Comic Break
Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
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3 Capital Assets Introduction
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PDF - E2 Capital Assets
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E2 Capital Assets
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PDF - E3 Capital Assets Required Disclosures
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E3 Capital Assets Required Disclosures
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PDF - E4 Types of Capital Assets
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E4 Types of Capital Assets
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PDF - E5 Construction Work in Progress
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E5 Construction Work in Progress
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PDF - E6 General Capital Assets Acquired Under Lease Agreement
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E6 General Capital Assets Acquired Under Lease Agreement
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PDF - E7 Asset Disposal or Reductions
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E7 Asset Disposal or Reductions
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1 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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Accounting Comic Break
Capital Project Fund, General Fund, & Government Wide Activity Transactions
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4 Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
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PDF -E8 Capital Projects Fund
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E8 Capital Projects Fund
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PDF -E9 Bonds Issued for Capital Project
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E9 Bonds Issued for Capital Project
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PDF - E10 Retained Percentage & Bond Anticipation Notes
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E10 Retained Percentage & Bond Anticipation Notes
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2 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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Accounting Comic Break
Financing Sources for Capital Projects Transactions
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5 Capital Project Fund, General Fund, & Government Wide Activity Transactions
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PDF - E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
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E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
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Excel Worksheet Download
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Worksheet E18 General Fund & Gov. Wide Activity
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PDF - E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund &
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E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund & Govern
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Excel Worksheet Download
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Worksheet - E20 Capital Lease Capital Project Fund & Government Wide
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PDF - E22 Capital Projects Fund & Government Wide
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E22 Capital Projects Fund & Government Wide
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Excel Worksheet Download
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Worksheet - E22 Capital Projects Fund & Government Wide
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3 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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Accounting Comic Break
Statement of Revenues Expenditures & Changes in Fund Balance-Capital Project Fun
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6 Financing Sources for Capital Projects Transactions
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PDF - E23 Financing Sources Capital Projects Fund & Government Wide Activity
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E23 Financing Sources Capital Projects Fund & Government Wide Activity
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Excel Worksheet Download
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Worksheet - E23 Financing sources Capital Projects Gov Wide
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4 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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1 Discussion Question – Capital Projects - Governmental Accounting -
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Accounting Comic Break
Capital Project Fund & Government Wide Activities Transactions
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7 Statement of Revenues Expenditures & Changes in Fund Balance
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PDF - E24 Capital Project Fund Statement of Revenues Expenditures & Changes in F
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E24 Capital Project Fund Statement of Revenues Expenditures & Changes in Fund Ba
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Excel Worksheet Download
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Worksheet - E24 Statement of Revenues Expenditures & Changes in FB
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5 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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2 Discussion Question – Capital Projects - Governmental Accounting
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Accounting Comic Break
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Course details
Video
21 hours
Certificate of Completion
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