К содержимому
learnspaceYOUR NEXT CHAPTER
ПРОСТРАНСТВО ОБУЧЕНИЯ
ГлавнаяКаталог курсовМоё обучениеCoursera

Знания без границ

Учитесь у лучших университетов и компаний мира.

Открыть Coursera
Интеграция
Пространство университета
Моё пространствоСтраница курса
↵
ЯЛичный кабинетСтудент
© 2026 LearnSpaceКаждый день — возможность узнать больше.Помощь
Governmental Accounting II and Nonprofit Accounting · LearnSpace
Назад в каталог
courseraБизнес

Governmental Accounting II and Nonprofit Accounting

Курс от University of Illinois Urbana-Champaign
Средний≈ 24.6 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

This course includes -8 graded quizzes, which are required for completion, and -71 optional practice quizzes for you to check your understanding of key concepts. In this comprehensive course, you will cover a range of topics related to financial reporting for state and local governments. You'll explore fiduciary funds, reconciliation statements, government-wide financial statements, and financial performance analysis. These modules provide a deep dive into the financial reporting requirements and analysis for state and local governments. The course also shifts the focus to nonprofit organizations, regulatory requirements, and financial reporting. You'll learn about nonprofit entities, standards-setting bodies, financial reporting objectives, and various aspects of accounting and financial reporting for nonprofit organizations. Additionally, you'll delve into regulatory, taxation, and performance issues specific to nonprofit entities, including governance and financial statement analysis. These modules provide a comprehensive understanding of the unique financial reporting and regulatory aspects of nonprofit organizations.

Навыки, которые вы освоите

Financial ReportingGovernmental AccountingFinancial StatementsFund AccountingNon-Profit AccountingReconciliationFinancial Statement AnalysisPerformance AnalysisGenerally Accepted Accounting Principles (GAAP)Compliance ReportingTax ComplianceFinancial AccountingGovernanceRevenue RecognitionGift AccountingTaxAccounting

Программа курса

8 модулей · 191 учебных материалов

01Course Introduction and Module 1: Fiduciary Funds and Reconciliation Statements35 материалов

About the Course

Course OverviewВидеоMeet Professor UllaВидеоSyllabusЧтениеAbout the Discussion ForumsЧтение

Учитесь у экспертов

Jenny Ulla

Assistant Professor of Accountancy

Governmental Accounting II and Nonprofit Accounting
В каталоге вашей программы

Инвестируйте в себя

Новые знания — в удобное для вас время.

Начать на Coursera

Обучение откроется на Coursera
в новой вкладке

Обучение на Coursera

≈ 24.6 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 Reintroduction to Fiduciary Funds

Reintroduction to Fiduciary FundsВидеоReintroduction to Fiduciary Funds Practice QuizЗадание

Lesson 1.2 Fiduciary Fund - Creating Statements

Fiduciary Fund—Creating Statements Part IВидеоFiduciary Fund—Creating Statements Part I Practice QuizЗаданиеFiduciary Fund—Creating Statements Part IIВидеоFiduciary Fund—Creating Statements Part II Practice QuizЗадание

Lesson 1.3 Correcting Financial Statements

Correcting Financial StatementsВидеоCorrecting Financial Statements Practice QuizЗадание

Lesson 1.4 Fund Balance

Fund Balance ClassificationsВидеоFund Balance Classifications Practice QuizЗаданиеFund Balance Classifications PracticeВидеоFund Balance Classifications Practice QuizЗадание

Lesson 1.5 Reconciliation of Fund Balance to Net Position

Reconciliation of Fund Balance to New Position Part IВидеоReconciliation of Fund Balance to New Position Part I Practice QuizЗаданиеReconciliation of Fund Balance to Net Position Part IIВидеоReconciliation of Fund Balance to Net Position Part II Practice QuizЗаданиеReconciliation of Fund Balance to Net Position Part IIIВидеоReconciliation of Fund Balance to New Position Part III Practice QuizЗаданиеReconciliation of Fund Balance to Net Position Practice Part IВидеоReconciliation of Fund Balance to Net Position Practice Part I QuizЗаданиеReconciliation of Fund Balance to Net Position Practice Part IIВидеоReconciliation of Fund Balance to Net Position Practice Part II QuizЗадание

Module 1 Graded Activities

Fiduciary Funds and Reconciliation Statements Graded QuizЗадание
02Module 2: Financial Reporting for State and Local Government Part I15 материалов

Module 2 Information

Module 2 OverviewЧтениеModule 2 ReadingsЧтение

Lesson 2.1 Financial Reporting for State and Local Government Comprehensive Problem

Comprehensive Problem Part IВидеоComprehensive Problem Part I Practice QuizЗаданиеComprehensive Problem Part IIВидеоComprehensive Problem Part II Practice QuizЗаданиеComprehensive Problem Part IIIВидеоComprehensive Problem Part III Practice QuizЗаданиеComprehensive Problem Part IVВидеоComprehensive Problem Part IV Practice QuizЗаданиеComprehensive Problem Part VВидеоComprehensive Problem Part V Practice QuizЗаданиеComprehensive Problem Part VIВидеоComprehensive Problem Part VI Practice QuizЗадание

Module 2 Graded Activities

Financial Reporting for State and Local Government Part I Graded QuizЗадание
03Module 3: Financial Reporting of State and Local Government Part II13 материалов

Module 3 Information

Module 3 OverviewЧтениеModule 3 ReadingsЧтение

Lesson 3.1 Financial Reporting for State and Local Government Comprehensive Problem

Comprehensive Problem Part VIIВидеоComprehensive Problem Part VII Practice QuizЗаданиеComprehensive Problem Part VIIIВидеоComprehensive Problem Part VIII Practice QuizЗаданиеComprehensive Problem Part IXВидеоComprehensive Problem Part IX Practice QuizЗаданиеComprehensive Problem Part XВидеоComprehensive Problem Part X Practice QuizЗаданиеComprehensive Problem Part XIВидеоComprehensive Problem Part XI Practice QuizЗадание

Module 3 Graded Activities

Financial Reporting of State and Local Government Part II Graded QuizЗадание
04Module 4: Financial Reporting of State and Local Governments Part III and Analysis of Government Financial Performance25 материалов

Module 4 Information

Module 4 OverviewЧтениеModule 4 ReadingsЧтение

Lesson 4.1 Management's Discussion and Analysis (MD&A)

Management's Discussion and Analysis (MD&A)ВидеоManagement's Discussion and Analysis (MD&A) Practice QuizЗадание

Lesson 4.2 GASB 34 Presentation vs. Annual Comprehensive Financial Report (ACFR)

GASB 34 Presentation vs. Annual Comprehensive Financial Report (ACFR)ВидеоGASB 34 Presentation vs. Annual Comprehensive Financial Report (ACFR) Practice QuizЗадание

Lesson 4.3 Notes to the Financial Statement

Notes to the Financial StatementВидеоNotes to the Financial Statement Practice QuizЗадание

Lesson 4.4 Introduction to Brent Rasmus

Introduction to Brent Rasmus, Controller of University of Illinois SystemВидеоInterview With Brent—Notes and Management's Discussion and AnalysisВидео

Lesson 4.5 Purchase vs. Consumption Method

Expenditure Recognition NoteВидеоExpenditure Recognition Practice QuizЗаданиеExample on Purchase vs. Consumption Method Part IВидеоExample on Purchase vs. Consumption Method Part I Practice QuizЗаданиеExample on Purchase vs. Consumption Method Part IIВидеоExample on Purchase vs. Consumption Method Part II Practice QuizЗадание

Lesson 4.6 Required Supplementary Information (RSI)

Required Supplementary Information (RSI)ВидеоRequired Supplementary Information (RSI) Practice QuizЗадание

Lesson 4.7 Financial Performance Concepts

Financial Performance Concepts Part IВидеоFinancial Performance Concepts Part I Practice QuizЗаданиеFinancial Performance Concepts Part IIВидеоFinancial Performance Concepts Part II Practice QuizЗадание

Lesson 4.8 Interview With Brent—Financial Performance Concepts

Interview With Brent—Financial Performance ConceptsВидео

Lesson 4.9 Interview With Brent—Applications of Governmental Accounting

Interview With Brent—Applications of Governmental AccountingВидео

Module 4 Graded Activities

Financial Reporting of State and Local Government Part III and Analysis of Government Financial Performance Graded QuizЗадание
05Module 5: Introduction to Nonprofit Organizations, Regulatory Requirements, and Financial Reporting24 материалов

Module 5 Information

Module 5 OverviewЧтениеModule 5 MediaЧтение

Lesson 5.1 Introduction to Nonprofit Entities

Introduction to Nonprofit EntitiesВидеоIntroduction to Nonprofit Entities Practice QuizЗадание

Lesson 5.2 Users of Nonprofit Financial Statements

Users of Nonprofit Financial StatementsВидеоUsers of Nonprofit Financial Statements Practice QuizЗадание

Lesson 5.3 Interviews with Genevieve-501(c)(3)

Interview with Genevieve—IntroductionВидеоInterview With Genevieve—Benefits of a 501(c)(3) DesignationВидеоInterview With Genevieve—Requirements to Qualify as a 501(c)(3)ВидеоInterview With Genevieve—Applying for 501(c)(3) Tax Exempt StatusВидеоInterview With Genevieve—How to Retain 501(c)(3) Status and Lose Tax Exempt StatusВидео

Lesson 5.4 Objectives of Financial Reporting for Nonprofits

Objectives of Financial Reporting for NonprofitsВидеоObjectives of Financial Reporting for Nonprofits Practice QuizЗадание

Lesson 5.5 Statement of Financial Position

Statement of Financial PositionВидеоStatement of Financial Position Practice QuizЗадание

Lesson 5.6 Net Asset Classifications

Net Asset ClassificationsВидеоNet Asset Classifications Practice QuizЗадание

Lesson 5.7 Conditional and Unconditional Contributions

Conditional and Unconditional ContributionsВидеоConditional and Unconditional Contributions Practice QuizЗаданиеConditional and Unconditional Contributions Practice Part IВидеоConditional and Unconditional Contributions Practice Quiz Part IЗаданиеConditional and Unconditional Contribution Practice Part IIВидеоConditional and Unconditional Contribution Practice Quiz Part II Задание

Module 5 Graded Activities

Introduction to Nonprofit Organizations, Regulatory Requirements, and Financial Reporting Graded QuizЗадание
06Module 6: Accounting and Financial Reporting for Nonprofit Organizations Part I29 материалов

Module 6 Information

Module 6 OverviewЧтениеModule 6 ReadingsЧтение

Lesson 6.1 Introduction to Statement of Activities

Introduction to Statement of ActivitiesВидеоIntroduction to Statement of Activities Practice QuizЗадание

Lesson 6.2 Accounting for Nonprofit Entities' Revenue

Accounting for Nonprofit Entities' RevenueВидеоAccounting for Nonprofit Entities' Revenue Practice QuizЗадание

Lesson 6.3 Donated Services and Materials

Donated Services and MaterialsВидеоDonated Services and Materials Introduction Practice QuizЗаданиеDonated Services and Materials PracticeВидеоDonated Services and Materials Practice QuizЗадание

Lesson 6.4 Revenue and Contribution Practice

Revenue and Contribution PracticeВидеоRevenue and Contribution Practice QuizЗадание

Lesson 6.5 Expenses and Net Assets Released from Restriction

Expenses and Net Assets Released from RestrictionВидеоExpenses and Net Assets Released from Restriction Practice QuizЗадание

Lesson 6.6 Accounting for Nonprofits Practice

Accounting for Nonprofits Practice IВидеоAccounting for Nonprofits Practice I QuizЗаданиеAccounting for Nonprofits Practice IIВидеоAccounting for Nonprofits Practice II QuizЗаданиеAccounting for Nonprofits Practice IIIВидеоAccounting for Nonprofits Practice III QuizЗадание

Lesson 6.7 Reporting Expenses by Function and Nature

Reporting Expenses by Function and NatureВидеоReporting Expenses by Function and Nature Practice QuizЗадание

Lesson 6.8 Nonprofit Statement of Cash Flow

Nonprofit Statement of Cash FlowВидеоNonprofit Statement of Cash Flow Practice QuizЗадание

Module 6 Graded Activities

Accounting and Financial Reporting for Nonprofit Organizations Part I Graded QuizЗадание
07Module 7: Accounting and Financial Reporting for Nonprofit Organizations Part II23 материалов

Module 7 Information

Module 7 OverviewЧтениеModule 7 ReadingsЧтение

Lesson 7.1 Accounting for Nonprofits

Accounting for Nonprofits IВидеоAccounting for Nonprofits I Practice QuizЗаданиеAccounting for Nonprofits IIВидеоAccounting for Nonprofits II Practice QuizЗаданиеAccounting for Nonprofits IIIВидеоAccounting for Nonprofits III Practice QuizЗаданиеAccounting for Nonprofits IVВидеоAccounting for Nonprofits IV Practice QuizЗаданиеAccounting for Nonprofits VВидеоAccounting for Nonprofits V Practice QuizЗаданиеAccounting for Nonprofits VIВидеоAccounting for Nonprofits VI Practice QuizЗаданиеAccounting for Nonprofits VIIВидеоAccounting for Nonprofits VII Practice QuizЗаданиеAccounting for Nonprofits VIIIВидеоAccounting for Nonprofits VIII Practice QuizЗаданиеAccounting for Nonprofits IXВидеоAccounting for Nonprofits IX Practice QuizЗаданиеAccounting for Nonprofits XВидеоAccounting for Nonprofits X Practice QuizЗадание

Module 7 Graded Activities

Accounting and Financial Reporting for Nonprofit Organizations Part II Graded QuizЗадание
08Module 8: Nonprofit Organizations—Regulatory, Taxation, and Performance Issues27 материалов

Module 8 Information

Module 8 OverviewЧтениеModule 8 ReadingsЧтение

Lesson 8.1 501(c)(3) Private Foundations vs. Public Charities

501(c)(3) Private Foundations vs. Public CharitiesВидео501(c)(3) Private Foundations vs. Public Charities Practice QuizЗадание

Lesson 8.2 Public Charity Support Test

Public Charity Support Test Part IВидеоPublic Charity Support Test Part I Practice QuizЗаданиеPublic Charity Support Test Part IIВидеоPublic Charity Support Test Part II Practice QuizЗадание

Lesson 8.3 Form 990

Form 990ВидеоForm 990 Practice QuizЗадание

Lesson 8.4 Unrelated Business Income

Unrelated Business Income Part IВидеоUnrelated Business Income Part I Practice QuizЗаданиеUnrelated Business Income Part IIВидеоUnrelated Business Income Part II Practice QuizЗадание

Lesson 8.5 Other Nonprofit Considerations

Other Nonprofit ConsiderationsВидеоOther Nonprofit Considerations Practice QuizЗадание

Lesson 8.6 Board Governance Issues for Nonprofits

Board Governance Issues for NonprofitsВидеоBoard Governance Issues for Nonprofits Practice QuizЗадание

Lesson 8.7 Interview With Colin Walters, CFO of Ronal McDonald House

Interview with Colin—Introduction to CFO of Ronald McDonald HouseВидеоInterview with Colin—Analysis of Nonprofits—Key Difference Between For-Profit and NonprofitВидеоInterview with Colin—Analysis of Nonprofits—Performance MeasurementsВидеоInterview with Colin—Applications of Nonprofit AccountingВидео

Module 8 Graded Activities

Nonprofit Organizations—Regulatory, Taxation, and Performance Issues Graded QuizЗадание

Course Conclusion

Congratulations on completing the course!ЧтениеGet Your Course CertificateЧтениеLearn on Your TermsВидеоHow Was the Course?PLUGIN
Accounting for Nonprofits Practice IVВидео
Accounting for Nonprofits Practice IV QuizЗадание
Accounting for Nonprofits Practice VВидео
Accounting for Nonprofits Practice Quiz V Задание