Governmental Accounting 200 Capital Projects & Debt Service
4.4 (18 ratings)
Course Ratings are calculated from individual students’ ratings and a variety of other signals, like age of rating and reliability, to ensure that they reflect course quality fairly and accurately.
12,839 students enrolled

Governmental Accounting 200 Capital Projects & Debt Service

Governmental Accounting-Capital Projects Fund & Debts Service Fund-Long Term Capital Projects Transactions
4.4 (18 ratings)
Course Ratings are calculated from individual students’ ratings and a variety of other signals, like age of rating and reliability, to ensure that they reflect course quality fairly and accurately.
12,839 students enrolled
Last updated 9/2019
English
English [Auto-generated]
Current price: $129.99 Original price: $199.99 Discount: 35% off
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This course includes
  • 21 hours on-demand video
  • 70 downloadable resources
  • Full lifetime access
  • Access on mobile and TV
  • Assignments
  • Certificate of Completion
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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
Requirements
  • Understanding of the double entry accounting system. We also have governmental accounting 100 we recommend before taking this course.
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.

Who this course is for:
  • Accounting students
  • CPA Exam Candidates
Course content
Expand all 184 lectures 20:50:02
+ Governmental Accounting Overview
36 lectures 01:59:41
PDF - 106 Governmental Accounting vs Not-For-Profit Accounting
00:08
106 Governmental Accounting vs Not-For-Profit Accounting
10:05
PDF - 107 Does Non-Profit Mean Money Does Not Matter
00:08
107 Does Non-Profit Mean Money Does Not Matter
08:39
PDF - 110A Governmental Accounting Objectives
00:08
110A Governmental Accounting Objectives
09:04
PDF - 125A Government Financial Reporting Requirements
00:08
125A Government Financial Reporting Requirements
06:20
PDF - 130A Federal Government Financial Reporting Overview
00:08
130A Federal Government Financial Reporting Overview
01:15
PDF - 140B State & Local Governmental Accounting Objectives, Primary Users, &
00:08
140B State & Local Governmental Accounting Objectives, Primary Users, & Useful
04:26
PDF - 150B State & Local Governmental Accounting Supplemental Information
00:08
150B State & Local Governmental Accounting Supplemental Information
01:59
PDF - 160B State & Local Governmental Accounting Elements of Financial Statement
00:08
160B State & Local Governmental Accounting Elements of Financial Statements
04:41
PDF - 170B State & Local Governmental Accounting Financial Reporting Model
00:08
170B State & Local Governmental Accounting Financial Reporting Model
07:50
PDF - 180B State & Local Governmental Accounting Fund Reporting
00:08
180B State & Local Governmental Accounting Fund Reporting
11:03
PDF - 190C Governmental Operating Statement Accounts Government-Wide Expenses &
00:08
190C Governmental Operating Statement Accounts Government-Wide Expenses & Revenu
05:40
PDF - 200C Governmental Funds Characteristics
00:08
200C Governmental Funds Characteristics
10:29
PDF - 210C Budgetary Accounts
00:08
210C Budgetary Accounts
03:41
PDF - 220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
00:08
220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
12:04
PDF - 230C Revenue Sources & Classifications
00:08
230C Revenue Sources & Classifications
04:30
PDF -240C Encumbrances & Expenditures
00:08
240C Encumbrances & Expenditures
06:33
Accounting Comic Break
00:15
+ Capital Assets Introduction
15 lectures 33:46
3 Capital Assets Introduction
01:21
PDF - E2 Capital Assets
00:08
E2 Capital Assets
07:15
PDF - E3 Capital Assets Required Disclosures
00:08
E3 Capital Assets Required Disclosures
01:50
PDF - E4 Types of Capital Assets
00:08
E4 Types of Capital Assets
08:12
PDF - E5 Construction Work in Progress
00:08
E5 Construction Work in Progress
03:30
PDF - E6 General Capital Assets Acquired Under Lease Agreement
00:08
E6 General Capital Assets Acquired Under Lease Agreement
02:52
PDF - E7 Asset Disposal or Reductions
00:08
E7 Asset Disposal or Reductions
03:07
1 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
04:35
Accounting Comic Break
00:16
+ Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
9 lectures 27:34
4 Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
01:30
PDF -E8 Capital Projects Fund
00:08
E8 Capital Projects Fund
04:44
PDF -E9 Bonds Issued for Capital Project
00:08
E9 Bonds Issued for Capital Project
05:24
PDF - E10 Retained Percentage & Bond Anticipation Notes
00:08
E10 Retained Percentage & Bond Anticipation Notes
06:21
2 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
08:56
Accounting Comic Break
00:15
+ Capital Project Fund, General Fund, & Government Wide Activity Transactions
15 lectures 02:06:40
5 Capital Project Fund, General Fund, & Government Wide Activity Transactions
01:15
PDF - E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
00:08
E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
22:20
Excel Worksheet Download
00:05
Worksheet E18 General Fund & Gov. Wide Activity
30:19
PDF - E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund &
00:08
E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund & Govern
04:10
Excel Worksheet Download
00:05
Worksheet - E20 Capital Lease Capital Project Fund & Government Wide
06:27
PDF - E22 Capital Projects Fund & Government Wide
00:08
E22 Capital Projects Fund & Government Wide
20:05
Excel Worksheet Download
00:05
Worksheet - E22 Capital Projects Fund & Government Wide
34:16
3 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
06:54
Accounting Comic Break
00:15
+ Financing Sources for Capital Projects Transactions
7 lectures 49:39
6 Financing Sources for Capital Projects Transactions
01:13
PDF - E23 Financing Sources Capital Projects Fund & Government Wide Activity
00:08
E23 Financing Sources Capital Projects Fund & Government Wide Activity
15:44
Excel Worksheet Download
00:05
Worksheet - E23 Financing sources Capital Projects Gov Wide
24:28
4 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
07:46
Discuss the accounting related to bonds being sold to finance a capital project.
1 Discussion Question – Capital Projects - Governmental Accounting
1 question
Accounting Comic Break
00:15
+ Statement of Revenues Expenditures & Changes in Fund Balance-Capital Project Fun
7 lectures 25:08
7 Statement of Revenues Expenditures & Changes in Fund Balance
01:04
PDF - E24 Capital Project Fund Statement of Revenues Expenditures & Changes in F
00:08
E24 Capital Project Fund Statement of Revenues Expenditures & Changes in Fund Ba
08:47
Excel Worksheet Download
00:05
Worksheet - E24 Statement of Revenues Expenditures & Changes in FB
10:26
5 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
04:22
Explain how the account called Construction Work in Progress is used.
2 Discussion Question – Capital Projects - Governmental Accounting
1 question
Accounting Comic Break
00:16
+ Capital Project Fund & Government Wide Activities Transactions
17 lectures 03:01:43
8 Capital Project Fund & Government Wide Activities Transactions
00:59
PDF -E25 Capital Projects Fund & Gov Wide Activity Part 1
00:08
E25 Capital Projects Fund & Gov Wide Activity Part 1
29:18
PDF - E25B Capital Projects Fund & Gov Wide Activity Part 2
00:08
E25B Capital Projects Fund & Gov Wide Activity Part 2
14:11
Excel Worksheet Download
00:05
Worksheet - E25 Capital Projects Fund & Gov Wide Part 1
33:32
Worksheet - E25 Capital Projects Fund & Gov Wide Part 2
28:02
Worksheet - E25 Capital Projects Fund & Gov Wide Part 3
14:54
PDF - E26 Capital Projects Fund Activity & Closing Entries
00:08
E26 Capital Projects Fund Activity & Closing Entries
11:35
PDF - E26B Capital Projects Fund Financial Statements
00:08
E26B Capital Projects Fund Financial Statements
09:46
Excel Worksheet Download
00:05
Worksheet - E26 Capital Project Fund Activity & Close
32:51
6 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
05:37
Explain how encumbrances would be used in a capital project fund.
3 Discussion Question – Capital Projects - Governmental Accounting
1 question
Accounting Comic Break
00:16
+ General Long-Term Liabilities & Debt Service Fund Overview
13 lectures 26:03
9 General Long-Term Liabilities & Debt Service Fund Overview
01:28
PDF - F2 Governmental Accounting Long Term Liabilities
00:08
F2 Governmental Accounting Long Term Liabilities
05:56
PDF - F4 Governmental Accounting Debt Service Funds
00:08
F4 Governmental Accounting Debt Service Funds
04:14
PDF - F6 Governmental Accounting Types of Bonds
00:08
F6 Governmental Accounting Types of Bonds
02:33
PDF - F8 Debt Service Funds Financial Reporting Government-Wide Level
00:08
F8 Debt Service Funds Financial Reporting Government-Wide Level
00:46
PDF - F10 Debt Service Funds Leases
00:08
F10 Debt Service Funds Leases
02:48
7 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
07:22
Discuss the account called Contracts Payable - Retained Percentage and how it is used.
4 Discussion Question – Capital Projects - Governmental Accounting
1 question
Accounting Comic Break
00:16
+ Debt Service Fund, General Fund, Capital Project Fund & Gov. Wide Transactions
15 lectures 01:39:57
10 Debt Service Fund, General Fund, Capital Project Fund & Gov. Wide Transaction
01:28
PDF - F18 Debt Service, General, Gov. Wide & Capital Projects
00:08
F18 Debt Service, General, Gov. Wide & Capital Projects
18:42
Excel Worksheet Download
00:05
Worksheet - F18 Debt Service, General, Gov Wide & Capital Projects
32:03
PDF - F19 Debt Service Fund Budget & Journal Entries
00:08
F19 Debt Service Fund Budget & Journal Entries
08:45
Excel Worksheet Download
00:05
Worksheet - F19 Debt Service Fund Budget & Journal Entries
14:29
PDF - F20 Lease Financing Agreement
00:08
F20 Lease Financing Agreement
07:36
Excel Worksheet Download
00:05
Worksheet - F20 Capital Lease
10:43
8 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
05:17
Accounting Comic Break
00:15