Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-About the Course
Course Overview
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Meet Professor Ulla
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Syllabus
About the Discussion Forums
Online Education at Gies College of Business
The Impact of the Gies Community
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Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-About Your Classmates
Updating Your Profile
Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-Module 1 Information
Module 1 Overview
Module 1 Readings
Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-Lesson 1-1 Characteristics of GNP and Users of Reports
Characteristics of GNP and Users of Reports Part 1
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Characteristics of GNP and Users of Reports Part 2
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Characteristics of GNP and Users of Reports Part 3
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Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-Lesson 1-2 Financial Statements and GASB reporting model
Financial Statements and GASB Reporting Model Part 1
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Financial Statements and GASB Reporting Model Part 2
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Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-Lesson 1-3 Required Financial Statements
Required Financial Statements - MD&A
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Required Financial Statements - Basic Financial Statements and ACFR
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Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-Lesson 1-4 Summarize fund reporting, fund definitions, types, and characteristics
Introduction to Governmental Funds
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Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-Lesson 1-5 Introduction to Proprietary Funds
Introduction to Proprietary Funds
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Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting-Lesson 1-6 Introduction to Fiduciary Funds
Introduction to Fiduciary Funds
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Module 2: Accounting and Financial Reporting for Governmental Entities-Module 2 Information
Module 2 Overview
Module 2 Readings
Module 2: Accounting and Financial Reporting for Governmental Entities-Lesson 2-1 Measurement focus and basis of accounting and financial statements
Measurement Focus and Basis of Accounting and Financial Statements
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Module 2: Accounting and Financial Reporting for Governmental Entities-Lesson 2-2 Government-Wide and Fund Financial Statements
Government-Wide and Fund Financial Statements Part 1
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Government-Wide and Fund Financial Statements Part 2
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Module 2: Accounting and Financial Reporting for Governmental Entities-Lesson 2-3 Government Activities and Business Type Activities
Government Activities and Business Type Activities
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Module 2: Accounting and Financial Reporting for Governmental Entities-Lesson 2-4 Number of Funds to Report
Number of Funds to Report
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Module 2: Accounting and Financial Reporting for Governmental Entities-Lesson 2-5 Major Fund Reporting
Major Fund Reporting
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Major Fund Reporting Practice
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Module 2: Accounting and Financial Reporting for Governmental Entities-Lesson 2-6 Component Unit
Component Unit
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Module 2: Accounting and Financial Reporting for Governmental Entities-In the Real World Interviews
Introduction to Brent Rasmus
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Interview with University of Illinois Brent Rasmus
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Module 3 Information
Module 3 Overview
Module 3 Readings
Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-1 Government-Wide Statement of Net Position
Government-Wide Statement of Net Position
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-2 Net Position
Net Position
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-3 Deferred Inflow and Outflow of Resources
Deferred Inflow and Outflow of Resources
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-4 Government-Wides Statement of Activities
Government-Wide Statement of Activities
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-5 Transfers on the Statement of Activities
Transfers on the Statement of Activities
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-6 Introduction to Modified Acrrual
Introduction to Modified Acrrual
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-7 Governmental Funds' Balance Sheet
Governmental Funds' Balance Sheet
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-8 Five Categories of Fund Balances
Five Categories of Fund Balances
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-9 Statement of Revenues, Expenditures, and Change Fund Balance
Statement of Revenues, Expenditures, and Change Fund Balance
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-10 Other Financing Sources and Other Financing Uses
Other Financing Sources and Other Financing Uses
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Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements-Lesson 3-11 Equations for Each Financial Statements
Equations for Each Financial Statement Part I
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Equations for Each Financial Statement Part II
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Equations for Each Financial Statement Part III
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Module 4: Accounting for Governmental Operating Activities in the General Fund-Module 4 Information
Module 4 Overview
Module 4 Readings
Module 4: Accounting for Governmental Operating Activities in the General Fund-Lesson 4-1 General Funds
General Fund Overview
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Module 4: Accounting for Governmental Operating Activities in the General Fund-Lesson 4-2 Introduction to Budgetary Accounting
Introduction to Budgetary Accounting Part I
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Introduction to Budgetary Accounting Part II
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Introduction to Budgetary Accounting Part III
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Introduction to Budgetary Accounting Part IV
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Introduction to Budgetary Accounting Part V
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Module 4: Accounting for Governmental Operating Activities in the General Fund-Lesson 4-3 Calculate Available Appropriations
Calculate Available Appropriations
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Module 4: Accounting for Governmental Operating Activities in the General Fund-Lesson 4-4 Journal Entries Fund and Government-Wide Level Example
Journal Entries Fund and Government-Wide Level Example Part I
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Journal Entries Fund and Government-Wide Level Example Part II
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Module 4: Accounting for Governmental Operating Activities in the General Fund-Lesson 4-5 Budgetary Accounting - Accounting for Encumbrances
Budgetary Accounting - Accounting for Encumbrances Part I
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Budgetary Accounting - Accounting for Encumbrances Part II
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Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions-Module 5 Information
Module 5 Overview
Module 5 Readings
Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions-Lesson 5-1 General Fund Comprehensive Problem
General Fund Comprehensive Problem Part I
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General Fund Comprehensive Problem Part II
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General Fund Comprehensive Problem Part III
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Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions-Lesson 5-2 Accounting for Property Taxes in the General Fund
Accounting for Property Taxes in the General Fund Part I
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Accounting for Property Taxes in the General Fund Part II
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Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions-Lesson 5-3 Permanent Funds
Permanent Funds Part I
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Permanent Funds Part II
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Permanent Funds Part III
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Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions-Lesson 5-4 Special Revenue Funds
Special Revenue Funds Part I
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Special Revenue Funds Part II
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Special Revenue Funds Part III
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Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions-Lesson 5-5 Internal vs. External Transactions
Internal vs. External Transactions Part I
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Internal vs. External Transactions Part II
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Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions-Lesson 5-6 Inter-Activity vs. Intra-Activity Transactions
Inter-Activity vs. Intra-Activity Transactions Part I
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Inter-Activity vs. Intra-Activity Transactions Part II
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Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service-Module 6 Information
Module 6 Overview
Module 6 Readings
Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service-Lesson 6-1 Accounting for General Capital Assets
Accounting for General Capital Assets
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Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service-Lesson 6-2 Capital Projects
Capital Projects Part I - Introduction
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Capital Projects Part II - Resources
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Capital Projects Part III - Accounting for Infrastructure Assets
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Capital Projects Part IV - Accounting for Infrastructure Assets Continued
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Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service- Lesson 6-3 General Long-Term Liabilities
General Long-Term Liabilities
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Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service-Lesson 6-4 Debt Limit and Debt Margin
Debt Limit and Debt Margin
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Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service-Lesson 6-5 Debt Service Fund
Debt Service Fund Part I - Introduction
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Debt Service Fund Part II - Accounting for Debt Service Fund
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Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service-Lesson 6-6 Capital Projects and Debt Service Problem
Capital Projects and Debt Service Problem Part I
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Capital Projects and Debt Service Problem Part II
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Capital Projects and Debt Service Problem Part III
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Capital Projects and Debt Service Problem Part IV
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Module 7: Accounting for the Business-Type Activities of State and Local Governments-Module 7 Information
Module 7 Overview
Module 7 Readings
Module 7: Accounting for the Business-Type Activities of State and Local Governments-Lesson 7-1 Proprietary Fund Accounting Characteristics
Proprietary Fund Accounting Characteristics
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Module 7: Accounting for the Business-Type Activities of State and Local Governments-Lesson 7-2 Proprietary Funds' Three Net Position Categories
Proprietary Funds' Three Net Position Categories
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Module 7: Accounting for the Business-Type Activities of State and Local Governments-Lesson 7-3 Proprietary Funds' Net Position Example
Proprietary Funds' Net Position Example Part I
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Proprietary Funds' Net Position Example Part II
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Module 7: Accounting for the Business-Type Activities of State and Local Governments-Lesson 7-4 Internal Service Fund
Internal Service Fund
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Module 7: Accounting for the Business-Type Activities of State and Local Governments-Lesson 7-5 Internal Service Fund Example
Internal Service Fund Example Part I
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Internal Service Fund Example Part II
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Internal Service Fund Example Part III
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Internal Service Fund Example Part IV
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Module 7: Accounting for the Business-Type Activities of State and Local Governments-Lesson 7-6 Enterprise Fund
Enterprise Fund
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Module 7: Accounting for the Business-Type Activities of State and Local Governments-Lesson 7-7 Enterprise Fund Example
Enterprise Fund Example Part I
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Enterprise Fund Example Part II
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Enterprise Fund Example Part III
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Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements-Module 8 Information
Module 8 Overview
Module 8 Readings
Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements- Lesson 8-1 Proprietary Fund - Introduction to Statement of Cash Flow
Proprietary Fund - Introduction to Statement of Cash Flow
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Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements-Lesson 8-2 Difference Between FASB and GASB Statement of Cash Flow
Difference Between FASB and GASB Statement of Cash Flow
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Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements-Lesson 8-3 Statement of Cash Flow - Practice Inflows and Outflows
Statement of Cash Flow - Practice Inflows and Outflows
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Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements-Lesson 8-4 Direct Method Statement of Cash Flow
Direct Method Statement of Cash Flow
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Direct Method Statement of Cash Flow - Example
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Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements-Lesson 8-5 Reconciliation or Indirect Method Statement of Cash Flow
Reconciliation or Indirect Method Statement of Cash Flow
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Reconciliation or Indirect Method Statement of Cash Flow - Example
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Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements-Course Conclusion
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