Course: Governmental Accounting and Reporting I
Modules:
Course Overview, Meet Professor Ulla, The Impact of the Gies Community, Characteristics of GNP and Users of Reports Part 1, Characteristics of GNP and Users of Reports Part 2, Characteristics of GNP and Users of Reports Part 3, Financial Statements and GASB Reporting Model Part 1, Financial Statements and GASB Reporting Model Part 2, Required Financial Statements - MD&A, Required Financial Statements - Basic Financial Statements and ACFR, Introduction to Governmental Funds, Introduction to Proprietary Funds, Introduction to Fiduciary Funds
Measurement Focus and Basis of Accounting and Financial Statements, Government-Wide and Fund Financial Statements Part 1, Government-Wide and Fund Financial Statements Part 2, Government Activities and Business Type Activities, Number of Funds to Report, Major Fund Reporting, Major Fund Reporting Practice, Component Unit, Introduction to Brent Rasmus, Interview with University of Illinois Brent Rasmus
Government-Wide Statement of Net Position, Net Position, Deferred Inflow and Outflow of Resources, Government-Wide Statement of Activities, Transfers on the Statement of Activities, Introduction to Modified Acrrual, Governmental Funds' Balance Sheet, Five Categories of Fund Balances, Statement of Revenues, Expenditures, and Change Fund Balance, Other Financing Sources and Other Financing Uses, Equations for Each Financial Statement Part I, Equations for Each Financial Statement Part II, Equations for Each Financial Statement Part III
General Fund Overview, Introduction to Budgetary Accounting Part I, Introduction to Budgetary Accounting Part II, Introduction to Budgetary Accounting Part III, Introduction to Budgetary Accounting Part IV, Introduction to Budgetary Accounting Part V, Calculate Available Appropriations, Journal Entries Fund and Government-Wide Level Example Part I, Journal Entries Fund and Government-Wide Level Example Part II, Budgetary Accounting - Accounting for Encumbrances Part I, Budgetary Accounting - Accounting for Encumbrances Part II
General Fund Comprehensive Problem Part I, General Fund Comprehensive Problem Part II, General Fund Comprehensive Problem Part III, Accounting for Property Taxes in the General Fund Part I, Accounting for Property Taxes in the General Fund Part II, Permanent Funds Part I, Permanent Funds Part II, Permanent Funds Part III, Special Revenue Funds Part I, Special Revenue Funds Part II, Special Revenue Funds Part III, Internal vs. External Transactions Part I, Internal vs. External Transactions Part II, Inter-Activity vs. Intra-Activity Transactions Part I, Inter-Activity vs. Intra-Activity Transactions Part II
Accounting for General Capital Assets, Capital Projects Part I - Introduction, Capital Projects Part II - Resources, Capital Projects Part III - Accounting for Infrastructure Assets, Capital Projects Part IV - Accounting for Infrastructure Assets Continued, General Long-Term Liabilities, Debt Limit and Debt Margin, Debt Service Fund Part I - Introduction, Debt Service Fund Part II - Accounting for Debt Service Fund, Capital Projects and Debt Service Problem Part I, Capital Projects and Debt Service Problem Part II, Capital Projects and Debt Service Problem Part III, Capital Projects and Debt Service Problem Part IV
Proprietary Fund Accounting Characteristics, Proprietary Funds' Three Net Position Categories, Proprietary Funds' Net Position Example Part I, Proprietary Funds' Net Position Example Part II, Internal Service Fund, Internal Service Fund Example Part I, Internal Service Fund Example Part II, Internal Service Fund Example Part III, Internal Service Fund Example Part IV, Enterprise Fund, Enterprise Fund Example Part I, Enterprise Fund Example Part II, Enterprise Fund Example Part III
Proprietary Fund - Introduction to Statement of Cash Flow, Difference Between FASB and GASB Statement of Cash Flow, Statement of Cash Flow - Practice Inflows and Outflows, Direct Method Statement of Cash Flow, Direct Method Statement of Cash Flow - Example, Reconciliation or Indirect Method Statement of Cash Flow, Reconciliation or Indirect Method Statement of Cash Flow - Example, Learn on Your Terms