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Governmental Accounting 300 Proprietary & Fiduciary Funds

Governmental Accounting 300 Proprietary & Fiduciary Funds

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Course Details –:

What you’ll 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


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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.


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 acomprehensive problem.

Who this course is for:


  • Accounting students
  • CPA Exam Candidates
Enroll Now -:
Free 12800 100% off

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