Explore the objectives and reporting requirements of governmental accounting, compare it with for-profit and not-for-profit accounting, and focus on governmental not-for-profit and non-governmental contexts.

Access a downloadable PDA file that supplements the instructional video for the 110A government accounting objectives.

Compare governmental and financial accounting structures to emphasize public accountability and transparency in resource use. It highlights budgetary integrity, compliance, and stewardship across federal, state, and local governments.

Explore government financial reporting requirements, including minimum standards, and management's discussion and analysis. Compare government-wide and fund statements, clarifying accrual, modified accrual, and the net position.

Access a downloadable PDA file to supplement the instructional video on state and local governmental accounting objectives and primary users.

A downloadable PDA file accompanies the presentation to supplement the instructional video for state and local governmental accounting financial reporting model.

Access the downloadable PDA file to supplement the instructional video on state and local governmental accounting fund reporting for proprietary and fiduciary funds.

Learn state and local governmental fund reporting, including major funds like general, special revenue, debt service, and capital projects funds, plus fund balance classifications.

Summarize governmental funds characteristics, focusing on the general fund and the modified accrual basis, and contrast with fund accounting in special revenue, debt service, and capital projects funds.

Access a downloadable pdf file that serves as a supplement to the instructional video, enriching your understanding of budgetary accounts in government accounting.

Access the downloadable PDA file to supplement the instructional video for the proprietary funds introduction in governmental accounting 300.

Access a downloadable pdf and a supplementary pda file for the instructional video on internal service funds, enhancing understanding of proprietary and fiduciary fund concepts.

Explore internal service funds as a proprietary fund used to improve government resource management, contrasting them with enterprise funds and noting accrual basis, financing sources, and external reporting.

Explore key concepts in governmental accounting through multiple-choice questions on proprietary funds, net position, restricted net position, and fund accounting bases with test-taking strategies.

Explore accounting for proprietary and fiduciary funds through a comic break that clarifies core concepts. Learn how these fund types are treated in government accounting in an approachable format.

Access a downloadable PDA file to supplement the instructional video on G21 enterprise funds for enhanced course understanding.

Explore enterprise fund transactions using accrual accounting, including rental income, expenses, depreciation, and interfund transfers, and prepare the statement of revenues, expenses, and changes in fund net position.

Guide to finishing enterprise fund worksheet: prepare statements of net position and revenues, expenses, and changes in fund net position using accrual accounting, with asset, liability, and net position classifications.

Analyze multiple choice questions on internal service funds in governmental accounting, distinguishing proprietary fund characteristics, internal service activities, and related journal entries and financial statements.

Download a PDA file that supplements the instructional video for the H2 fiduciary funds overview in governmental accounting 300.

Custodial funds are fiduciary funds holding assets for parties; the government cannot decide their use but can bill property owners and collect assessments and taxes, with reporting in fiduciary statements.

Examine how governmental trust funds operate as fiduciary funds, distinct from special revenue and permanent governmental funds, with trust agreements governing assets and earnings for outsiders.

explore investment pools as fiduciary funds that pool cash and short- and long-term investments for group management, allocating earnings by proportional contributions and fair value changes.

Access a downloadable PDA file to accompany the instructional video, providing a useful supplement for understanding pension trust funds within governmental accounting.

Download the Excel worksheet included in the next presentation in the governmental accounting 300 proprietary & fiduciary funds course.

Explore custodial fund transactions, from tax levies to distribution and allocation via worksheets, using ratio analysis to allocate cash and reconcile general fund receipts and fees.

Access a downloadable PDA file that serves as a supplement to the instructional video for the H20 special assessment debt fund lecture.

Record and analyze transactions in a special assessment debt fund, detailing receivables, current and long-term portions, and payments to bondholders, including interest revenue.

Examine the financial reporting format for state and local governments, with demonstrations and examples showing how to prepare and present their financial statements.

Access a downloadable PDA file to supplement the instructional video for the comprehensive annual financial report (CAFR) within governmental accounting.

Explore the CAFR’s introductory, financial, and statistical sections, including MD&A, government-wide and fund statements, notes, RSI, and the reconciliation of accrual and modified accrual reporting.

Explore the reconciliation between governmental activities and governmental funds, learn the reporting process, and practice with example problems, downloadable Excel worksheets, and step-by-step instructional videos.

In the next presentation, download an Excel worksheet to work with proprietary and fiduciary funds in this course.

Post transactions across government wide activities and four fund types—general, internal service, permanent, and enterprise—using journal entries, worksheets, and trial balances under modified accrual and accrual.

Reconcile the governmental funds balance sheet to the statement of net position by comparing modified accrual fund activity with accrual government-wide activity, noting deferred inflows, capital assets, and long-term liabilities.

Learn how to reconcile the statement of revenues, expenditures, and changes in fund balance from governmental funds (modified accrual) to government-wide activities (accrual), including capital outlays and depreciation.

Explore key concepts in proprietary and fiduciary funds within governmental accounting, highlighted by a comic break.

Practice nine multiple choice questions to sharpen test-taking skills for governmental accounting topics. The session uses a presentation format to discuss best practices for approaching and answering them.

Explore governmental accounting questions on fiduciary funds, investment pools, and how interest earned is recorded, including the fiduciary net position, fiduciary activities, and fiduciary cash flows.

Explores multiple choice questions on governmental accounting, focusing on bases and measurement focus for custodial and fiduciary funds. Custodial funds use accrual bases and economic resources as their focus.

Download an Excel worksheet in the next presentation to support learning in governmental accounting. Access a downloadable Excel worksheet for the G4 G5 topics.

Develop and present governmental financial statements for the projects fund, including a statement of revenues, expenditures and changes in fund balance and a balance sheet derived from trial balance figures.

Learn to record government wide journal entries for receivables and allowances, reclassify current taxes to delinquent, and post construction in progress, payables, and bonds transactions.

Access an Excel worksheet included with the next presentation and download it for use in governmental accounting.

The next presentation will include an Excel worksheet that we can download for the course.