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What you’ll 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.
- Accounting students
- CPA Exam Candidates
