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Governmental Accounting and Reporting I · LearnSpace
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Governmental Accounting and Reporting I

Курс от University of Illinois Urbana-Champaign
Средний≈ 28.4 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course includes -8 graded quizzes, required for completion, and -86 optional practice quizzes for you to check your understanding of key concepts. Building on the fundamentals, these modules dive into specific aspects of governmental and nonprofit accounting. You'll learn about constructing the required financial statements, including the statements for the government-wide as well as fund financial statements. You’ll also learn in great detail the difference between the three categories of funds: Governmental Funds, Proprietary Funds, and Fiduciary Funds. These modules provide in-depth knowledge of accounting practices and financial reporting for government and nonprofit entities.

Навыки, которые вы освоите

Governmental AccountingFund AccountingFinancial StatementsFinancial ReportingCash FlowsAccrual AccountingGenerally Accepted Accounting Principles (GAAP)AccountabilityReconciliationGeneral AccountingNon-Profit AccountingFinancial AccountingSpecialized AccountingAccounting

Программа курса

8 модулей · 215 учебных материалов

01Course Introduction and Module 1: Introduction and Principles of Governmental and Nonprofit Accounting31 материалов

About the Course

Course OverviewВидеоMeet Professor UllaВидеоSyllabusЧтениеAbout the Discussion ForumsЧтение

Учитесь у экспертов

Jenny Ulla

Assistant Professor of Accountancy

Governmental Accounting and Reporting I
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Обучение на Coursera

≈ 28.4 ч

8 модулей

Язык: Английский

Субтитры: Арабский

Часть программы вашего университета
Orientation QuizЗадание
Online Education at Gies College of BusinessЧтение
The Impact of the Gies CommunityВидео
Welcome! Please Tell Us About YourselfPLUGIN

About Your Classmates

Getting to Know Your ClassmatesОбсуждениеUpdating Your ProfileЧтение

Module 1 Information

Module 1 OverviewЧтениеModule 1 ReadingsЧтение

Lesson 1-1 Characteristics of GNP and Users of Reports

Characteristics of GNP and Users of Reports Part 1ВидеоCharacteristics of GNP and Users of Reports Part 2ВидеоCharacteristics of GNP and Users of Reports Part 3ВидеоCharacteristics of GNP and Users of Reports Practice QuizЗадание

Lesson 1-2 Financial Statements and GASB reporting model

Financial Statements and GASB Reporting Model Part 1ВидеоFinancial Statements and GASB Reporting Model Part 1 Practice QuizЗаданиеFinancial Statements and GASB Reporting Model Part 2 ВидеоFinancial Statements and GASB Reporting Model Part 2 Practice QuizЗадание

Lesson 1-3 Required Financial Statements

Required Financial Statements - MD&AВидеоRequired Financial Statements - MD&A Practice QuizЗаданиеRequired Financial Statements - Basic Financial Statements and ACFRВидеоRequired Financial Statements - Basic Financial Statements and ACFR Practice QuizЗадание

Lesson 1-4 Summarize fund reporting, fund definitions, types, and characteristics

Introduction to Governmental FundsВидеоIntroduction to Governmental Funds Practice QuizЗадание

Lesson 1-5 Introduction to Proprietary Funds

Introduction to Proprietary FundsВидеоIntroduction to Proprietary Funds Practice QuizЗадание

Lesson 1-6 Introduction to Fiduciary Funds

Introduction to Fiduciary FundsВидеоIntroduction to Fiduciary Funds Practice QuizЗадание

Module 1 Graded Activities

Introduction and Principles of Governmental and Nonprofit Accounting Graded QuizЗадание
02Module 2: Accounting and Financial Reporting for Governmental Entities21 материалов

Module 2 Information

Module 2 OverviewЧтениеModule 2 ReadingsЧтение

Lesson 2-1 Measurement focus and basis of accounting and financial statements

Measurement Focus and Basis of Accounting and Financial StatementsВидеоMeasurement Focus and Basis of Accounting and Financial Statements Practice QuizЗадание

Lesson 2-2 Government-Wide and Fund Financial Statements

Government-Wide and Fund Financial Statements Part 1ВидеоGovernment-Wide and Fund Financial Statements Part 1 Practice QuizЗаданиеGovernment-Wide and Fund Financial Statements Part 2ВидеоGovernment-Wide and Fund Financial Statements Part 2 Practice QuizЗадание

Lesson 2-3 Government Activities and Business Type Activities

Government Activities and Business Type ActivitiesВидеоGovernment Activities and Business Type Activities Practice QuizЗадание

Lesson 2-4 Number of Funds to Report

Number of Funds to ReportВидеоNumber of Funds to Report Practice QuizЗадание

Lesson 2-5 Major Fund Reporting

Major Fund ReportingВидеоMajor Fund Reporting Practice QuizЗаданиеMajor Fund Reporting PracticeВидеоMajor Fund Reporting Practice Practice 2 QuizЗадание

Lesson 2-6 Component Unit

Component UnitВидеоComponent Unit Practice QuizЗадание

In the Real World Interviews

Introduction to Brent RasmusВидеоInterview with University of Illinois Brent RasmusВидео

Module 2 Graded Activities

Accounting and Financial Reporting for Governmental Entities Graded QuizЗадание
03Module 3: Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements29 материалов

Module 3 Information

Module 3 OverviewЧтениеModule 3 ReadingsЧтение

Lesson 3-1 Government-Wide Statement of Net Position

Government-Wide Statement of Net PositionВидеоGovernment-Wide Statement of Net Position Practice QuizЗадание

Lesson 3-2 Net Position

Net PositionВидеоNet Position Practice QuizЗадание

Lesson 3-3 Deferred Inflow and Outflow of Resources

Deferred Inflow and Outflow of ResourcesВидеоDeferred Inflow and Outflow of Resources Practice QuizЗадание

Lesson 3-4 Government-Wide Statement of Activities

Government-Wide Statement of ActivitiesВидеоGovernment-Wide Statement of Activities Practice QuizЗадание

Lesson 3-5 Transfers on the Statement of Activities

Transfers on the Statement of ActivitiesВидеоTransfers on the Statement of Activities Practice QuizЗадание

Lesson 3-6 Introduction to Modified Acrrual

Introduction to Modified AcrrualВидеоIntroduction to Modified Acrrual Practice QuizЗадание

Lesson 3-7 Governmental Funds' Balance Sheet

Governmental Funds' Balance SheetВидеоGovernmental Funds' Balance Sheet Practice QuizЗадание

Lesson 3-8 Five Categories of Fund Balances

Five Categories of Fund BalancesВидеоFive Categories of Fund Balances Practice QuizЗадание

Lesson 3-9 Statement of Revenues, Expenditures, and Change Fund Balance

Statement of Revenues, Expenditures, and Change Fund BalanceВидеоNew QuizЗадание

Lesson 3-10 Other Financing Sources and Other Financing Uses

Other Financing Sources and Other Financing UsesВидеоOther Financing Sources and Other Financing Uses Practice QuizЗадание

Lesson 3-11 Equations for Each Financial Statements

Equations for Each Financial Statement Part IВидеоEquations for Each Financial Statement Part I Practice QuizЗаданиеEquations for Each Financial Statement Part IIВидеоEquations for Each Financial Statement Part II Practice QuizЗаданиеEquations for Each Financial Statement Part IIIВидеоEquations for Each Financial Statement Part III Practice QuizЗадание

Module 3 Graded Activities

Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements Graded QuizЗадание
04Module 4: Accounting for Governmental Operating Activities in the General Fund24 материалов

Module 4 Information

Module 4 OverviewЧтениеModule 4 ReadingsЧтение

Lesson 4-1 General Funds

General Fund OverviewВидеоGeneral Funds Practice QuizЗадание

Lesson 4-2 Introduction to Budgetary Accounting

Introduction to Budgetary Accounting Part IВидеоIntroduction to Budgetary Accounting Part IIВидеоIntroduction to Budgetary Accounting Part II Practice QuizЗаданиеIntroduction to Budgetary Accounting Part IIIВидеоIntroduction to Budgetary Accounting Part III Practice QuizЗаданиеIntroduction to Budgetary Accounting Part IVВидеоIntroduction to Budgetary Accounting Part IV Practice QuizЗаданиеIntroduction to Budgetary Accounting Part VВидеоIntroduction to Budgetary Accounting Part V Practice QuizЗадание

Lesson 4-3 Calculate Available Appropriations

Calculate Available AppropriationsВидеоCalculate Available Appropriations Practice QuizЗадание

Lesson 4-4 Journal Entries Fund and Government-Wide Level Example

Journal Entries Fund and Government-Wide Level Example Part IВидеоJournal Entries Fund and Government-Wide Level Example Part I Practice QuizЗаданиеJournal Entries Fund and Government-Wide Level Example Part IIВидеоJournal Entries Fund and Government-Wide Level Example Part II Practice QuizЗадание

Lesson 4-5 Budgetary Accounting - Accounting for Encumbrances

Budgetary Accounting - Accounting for Encumbrances Part IВидеоBudgetary Accounting - Accounting for Encumbrances Part I Practice QuizЗаданиеBudgetary Accounting - Accounting for Encumbrances Part IIВидеоBudgetary Accounting - Accounting for Encumbrances Part II Practice QuizЗадание

Module 4 Graded Activities

Accounting for Governmental Operating Activities in the General Fund Graded QuizЗадание
05Module 5: General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions32 материалов

Module 5 Information

Module 5 OverviewЧтениеModule 5 ReadingsЧтение

Lesson 5-1 General Fund Comprehensive Problem

General Fund Comprehensive Problem Part IВидеоGeneral Fund Comprehensive Problem Part I Practice QuizЗаданиеGeneral Fund Comprehensive Problem Part IIВидеоGeneral Fund Comprehensive Problem Part II Practice QuizЗаданиеGeneral Fund Comprehensive Problem Part IIIВидео General Fund Comprehensive Problem Part III Practice QuizЗадание

Lesson 5-2 Accounting for Property Taxes in the General Fund

Accounting for Property Taxes in the General Fund Part IВидеоAccounting for Property Taxes in the General Fund Part I Practice QuizЗаданиеAccounting for Property Taxes in the General Fund Part IIВидеоAccounting for Property Taxes in the General Fund Practice QuizЗадание

Lesson 5-3 Permanent Funds

Permanent Funds Part IВидеоPermanent Funds Part IIВидеоPermanent Funds Part II Practice QuizЗаданиеPermanent Funds Part IIIВидеоPermanent Funds Part III Practice QuizЗадание

Lesson 5-4 Special Revenue Funds

Special Revenue Funds Part IВидеоSpecial Revenue Funds Part I Practice QuizЗаданиеSpecial Revenue Funds Part IIВидеоSpecial Revenue Funds Part II Practice QuizЗаданиеSpecial Revenue Funds Part IIIВидеоSpecial Revenue Funds Part III Practice QuizЗадание

Lesson 5-5 Internal vs. External Transactions

Internal vs. External Transactions Part IВидеоInternal vs. External Transactions Part I Practice QuizЗаданиеInternal vs. External Transactions Part IIВидеоInternal vs. External Transactions Part II Practice QuizЗадание

Lesson 5-6 Inter-Activity vs. Intra-Activity Transactions

Inter-Activity vs. Intra-Activity Transactions Part IВидеоInter-Activity vs. Intra-Activity Transactions Part I Practice QuizЗаданиеInter-Activity vs. Intra-Activity Transactions Part IIВидеоInter-Activity vs. Intra-Activity Transactions Part II Practice QuizЗадание

Module 5 Graded Activities

General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions Graded QuizЗадание
06Module 6: General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service28 материалов

Module 6 Information

Module 6 OverviewЧтениеModule 6 ReadingsЧтение

Lesson 6-1 Accounting for General Capital Assets

Accounting for General Capital AssetsВидеоAccounting for General Capital Assets Practice QuizЗадание

Lesson 6-2 Capital Projects

Capital Projects Part I - IntroductionВидеоCapital Projects Part I - Introduction Practice QuizЗаданиеCapital Projects Part II - ResourcesВидеоCapital Projects Part II - Resources Practice QuizЗаданиеCapital Projects Part III - Accounting for Infrastructure AssetsВидеоCapital Projects Part III - Accounting for Infrastructure Assets Practice QuizЗаданиеCapital Projects Part IV - Accounting for Infrastructure Assets ContinuedВидеоCapital Projects Part IV - Accounting for Infrastructure Assets Continued Practice QuizЗадание

Lesson 6-3 General Long-Term Liabilities

General Long-Term LiabilitiesВидеоGeneral Long-Term Liabilities Practice QuizЗадание

Lesson 6-4 Debt Limit and Debt Margin

Debt Limit and Debt MarginВидеоDebt Limit and Debt Margin Practice QuizЗадание

Lesson 6-5 Debt Service Fund

Debt Service Fund Part I - IntroductionВидеоDebt Service Fund Part I - Introduction Practice QuizЗаданиеDebt Service Fund Part II - Accounting for Debt Service FundВидеоDebt Service Fund Part II - Accounting for Debt Service Fund Practice QuizЗадание

Lesson 6-6 Capital Projects and Debt Service Problem

Capital Projects and Debt Service Problem Part IВидеоCapital Projects and Debt Service Problem Part IIВидеоCapital Projects and Debt Service Problem Part II Practice QuizЗаданиеCapital Projects and Debt Service Problem Part IIIВидеоCapital Projects and Debt Service Problem Part III Practice QuizЗаданиеCapital Projects and Debt Service Problem Part IVВидео

Module 6 Graded Activities

General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service Graded QuizЗадание
07Module 7: Accounting for the Business-Type Activities of State and Local Governments29 материалов

Module 7 Information

Module 7 OverviewЧтениеModule 7 ReadingsЧтение

Lesson 7-1 Proprietary Fund Accounting Characteristics

Proprietary Fund Accounting CharacteristicsВидеоProprietary Fund Accounting Characteristics Practice QuizЗадание

Lesson 7-2 Proprietary Funds' Three Net Position Categories

Proprietary Funds' Three Net Position CategoriesВидеоProprietary Funds' Three Net Position Categories Practice QuizЗадание

Lesson 7-3 Proprietary Funds' Net Position Example

Proprietary Funds' Net Position Example Part IВидеоProprietary Funds' Net Position Example Practice QuizЗаданиеProprietary Funds' Net Position Example Part IIВидеоProprietary Funds' Net Position Example Part II Practice QuizЗадание

Lesson 7-4 Internal Service Fund

Internal Service FundВидеоInternal Service Fund Practice QuizЗадание

Lesson 7-5 Internal Service Fund Example

Internal Service Fund Example Part IВидеоInternal Service Fund Example Practice QuizЗаданиеInternal Service Fund Example Part IIВидеоInternal Service Fund Example Part II Practice QuizЗаданиеInternal Service Fund Example Part IIIВидеоInternal Service Fund Example Part III Practice QuizЗадание

Lesson 7-6 Enterprise Fund

Enterprise FundВидеоEnterprise Fund Practice QuizЗадание

Lesson 7-7 Enterprise Fund Example

Enterprise Fund Example Part IВидеоEnterprise Fund Example Practice QuizЗаданиеEnterprise Fund Example Part IIВидеоEnterprise Fund Example Part II Practice QuizЗаданиеEnterprise Fund Example Part IIIВидеоEnterprise Fund Example Part III Practice QuizЗадание

Module 7 Graded Activities

Accounting for the Business-type Activities of State and Local Governments Graded QuizЗадание
08Module 8: Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements21 материалов

Module 8 Information

Module 8 OverviewЧтениеModule 8 ReadingsЧтение

Lesson 8-1 Proprietary Fund - Introduction to Statement of Cash Flow

Proprietary Fund - Introduction to Statement of Cash FlowВидеоProprietary Fund - Introduction to Statement of Cash Flow Practice QuizЗадание

Lesson 8-2 Difference Between FASB and GASB Statement of Cash Flow

Difference Between FASB and GASB Statement of Cash FlowВидеоDifference Between FASB and GASB Statement of Cash Flow Practice QuizЗадание

Lesson 8-3 Statement of Cash Flow - Practice Inflows and Outflows

Statement of Cash Flow - Practice Inflows and OutflowsВидеоStatement of Cash Flow - Practice Inflows and Outflows Practice QuizЗадание

Lesson 8-4 Direct Method Statement of Cash Flow

Direct Method Statement of Cash FlowВидеоDirect Method Statement of Cash Flow Practice QuizЗаданиеDirect Method Statement of Cash Flow - ExampleВидеоDirect Method Statement of Cash Flow - Example Practice QuizЗадание

Lesson 8-5 Reconciliation or Indirect Method Statement of Cash Flow

Reconciliation or Indirect Method Statement of Cash FlowВидеоReconciliation or Indirect Method Statement of Cash Flow Practice QuizЗаданиеReconciliation or Indirect Method Statement of Cash Flow - ExampleВидеоReconciliation or Indirect Method Statement of Cash Flow - Example Practice QuizЗадание

Module 8 Graded Activities

Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements Graded QuizЗадание

Course Conclusion

Congratulations on completing the course!ЧтениеGet Your Course CertificateЧтениеLearn on Your TermsВидеоHow Was the Course?PLUGIN
Capital Projects and Debt Service Problem Part IV Practice QuizЗадание
Internal Service Fund Example Part IVВидео
Internal Service Fund Example Part IV Practice QuizЗадание