Governmental Accounting 200 Capital Projects & Debt Service

Governmental Accounting 200 Capital Projects & Debt Service

Governmental Accounting 200 Capital Projects & Debt Service

Governmental Accounting-Capital Projects Fund & Debts Service Fund-Long Term Capital Projects Transactions

Language: english

Note: 4.4/5 (119 notes) 34,242 students

Instructor(s): Robert (Bob) Steele

Last update: 2019-09-11

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

  • Introduction
    • Introduction
  • Governmental Accounting Overview
    • 2 Governmental Accounting Overview
    • PDF – 105 Governmental Accounting Objectives
    • 105 Governmental Accounting Objectives
    • PDF – 106 Governmental Accounting vs Not-For-Profit Accounting
    • 106 Governmental Accounting vs Not-For-Profit Accounting
    • PDF – 107 Does Non-Profit Mean Money Does Not Matter
    • 107 Does Non-Profit Mean Money Does Not Matter
    • PDF – 110A Governmental Accounting Objectives
    • 110A Governmental Accounting Objectives
    • PDF – 125A Government Financial Reporting Requirements
    • 125A Government Financial Reporting Requirements
    • PDF – 130A Federal Government Financial Reporting Overview
    • 130A Federal Government Financial Reporting Overview
    • PDF – 140B State & Local Governmental Accounting Objectives, Primary Users, &
    • 140B State & Local Governmental Accounting Objectives, Primary Users, & Useful
    • PDF – 150B State & Local Governmental Accounting Supplemental Information
    • 150B State & Local Governmental Accounting Supplemental Information
    • PDF – 160B State & Local Governmental Accounting Elements of Financial Statement
    • 160B State & Local Governmental Accounting Elements of Financial Statements
    • PDF – 170B State & Local Governmental Accounting Financial Reporting Model
    • 170B State & Local Governmental Accounting Financial Reporting Model
    • PDF – 180B State & Local Governmental Accounting Fund Reporting
    • 180B State & Local Governmental Accounting Fund Reporting
    • PDF – 190C Governmental Operating Statement Accounts Government-Wide Expenses &
    • 190C Governmental Operating Statement Accounts Government-Wide Expenses & Revenu
    • PDF – 200C Governmental Funds Characteristics
    • 200C Governmental Funds Characteristics
    • PDF – 210C Budgetary Accounts
    • 210C Budgetary Accounts
    • PDF – 220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
    • 220C Fund Balance Sheet & Operating Statement Accounts Budgetary Accounts
    • PDF – 230C Revenue Sources & Classifications
    • 230C Revenue Sources & Classifications
    • PDF -240C Encumbrances & Expenditures
    • 240C Encumbrances & Expenditures
    • Accounting Comic Break
  • Capital Assets Introduction
    • 3 Capital Assets Introduction
    • PDF – E2 Capital Assets
    • E2 Capital Assets
    • PDF – E3 Capital Assets Required Disclosures
    • E3 Capital Assets Required Disclosures
    • PDF – E4 Types of Capital Assets
    • E4 Types of Capital Assets
    • PDF – E5 Construction Work in Progress
    • E5 Construction Work in Progress
    • PDF – E6 General Capital Assets Acquired Under Lease Agreement
    • E6 General Capital Assets Acquired Under Lease Agreement
    • PDF – E7 Asset Disposal or Reductions
    • E7 Asset Disposal or Reductions
    • 1 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • Accounting Comic Break
  • Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
    • 4 Capital Projects Fund, Bonds Issued for Capital Project, & Retained Percentage
    • PDF -E8 Capital Projects Fund
    • E8 Capital Projects Fund
    • PDF -E9 Bonds Issued for Capital Project
    • E9 Bonds Issued for Capital Project
    • PDF – E10 Retained Percentage & Bond Anticipation Notes
    • E10 Retained Percentage & Bond Anticipation Notes
    • 2 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • Accounting Comic Break
  • Capital Project Fund, General Fund, & Government Wide Activity Transactions
    • 5 Capital Project Fund, General Fund, & Government Wide Activity Transactions
    • PDF – E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
    • E18 Capital Assets Capital Projects Fund, General Fund, & Gov Wide Level
    • Excel Worksheet Download
    • Worksheet E18 General Fund & Gov. Wide Activity
    • PDF – E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund &
    • E20 Capital Asset Acquired Under Lease Agreement Capital Project Fund & Govern
    • Excel Worksheet Download
    • Worksheet – E20 Capital Lease Capital Project Fund & Government Wide
    • PDF – E22 Capital Projects Fund & Government Wide
    • E22 Capital Projects Fund & Government Wide
    • Excel Worksheet Download
    • Worksheet – E22 Capital Projects Fund & Government Wide
    • 3 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • Accounting Comic Break
  • Financing Sources for Capital Projects Transactions
    • 6 Financing Sources for Capital Projects Transactions
    • PDF – E23 Financing Sources Capital Projects Fund & Government Wide Activity
    • E23 Financing Sources Capital Projects Fund & Government Wide Activity
    • Excel Worksheet Download
    • Worksheet – E23 Financing sources Capital Projects Gov Wide
    • 4 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • 1 Discussion Question – Capital Projects – Governmental Accounting
    • Accounting Comic Break
  • Statement of Revenues Expenditures & Changes in Fund Balance-Capital Project Fun
    • 7 Statement of Revenues Expenditures & Changes in Fund Balance
    • PDF – E24 Capital Project Fund Statement of Revenues Expenditures & Changes in F
    • E24 Capital Project Fund Statement of Revenues Expenditures & Changes in Fund Ba
    • Excel Worksheet Download
    • Worksheet – E24 Statement of Revenues Expenditures & Changes in FB
    • 5 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • 2 Discussion Question – Capital Projects – Governmental Accounting
    • Accounting Comic Break
  • Capital Project Fund & Government Wide Activities Transactions
    • 8 Capital Project Fund & Government Wide Activities Transactions
    • PDF -E25 Capital Projects Fund & Gov Wide Activity Part 1
    • E25 Capital Projects Fund & Gov Wide Activity Part 1
    • PDF – E25B Capital Projects Fund & Gov Wide Activity Part 2
    • E25B Capital Projects Fund & Gov Wide Activity Part 2
    • Excel Worksheet Download
    • Worksheet – E25 Capital Projects Fund & Gov Wide Part 1
    • Worksheet – E25 Capital Projects Fund & Gov Wide Part 2
    • Worksheet – E25 Capital Projects Fund & Gov Wide Part 3
    • PDF – E26 Capital Projects Fund Activity & Closing Entries
    • E26 Capital Projects Fund Activity & Closing Entries
    • PDF – E26B Capital Projects Fund Financial Statements
    • E26B Capital Projects Fund Financial Statements
    • Excel Worksheet Download
    • Worksheet – E26 Capital Project Fund Activity & Close
    • 6 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • 3 Discussion Question – Capital Projects – Governmental Accounting
    • Accounting Comic Break
  • General Long-Term Liabilities & Debt Service Fund Overview
    • 9 General Long-Term Liabilities & Debt Service Fund Overview
    • PDF – F2 Governmental Accounting Long Term Liabilities
    • F2 Governmental Accounting Long Term Liabilities
    • PDF – F4 Governmental Accounting Debt Service Funds
    • F4 Governmental Accounting Debt Service Funds
    • PDF – F6 Governmental Accounting Types of Bonds
    • F6 Governmental Accounting Types of Bonds
    • PDF – F8 Debt Service Funds Financial Reporting Government-Wide Level
    • F8 Debt Service Funds Financial Reporting Government-Wide Level
    • PDF – F10 Debt Service Funds Leases
    • F10 Debt Service Funds Leases
    • 7 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • 4 Discussion Question – Capital Projects – Governmental Accounting
    • Accounting Comic Break
  • Debt Service Fund, General Fund, Capital Project Fund & Gov. Wide Transactions
    • 10 Debt Service Fund, General Fund, Capital Project Fund & Gov. Wide Transaction
    • PDF – F18 Debt Service, General, Gov. Wide & Capital Projects
    • F18 Debt Service, General, Gov. Wide & Capital Projects
    • Excel Worksheet Download
    • Worksheet – F18 Debt Service, General, Gov Wide & Capital Projects
    • PDF – F19 Debt Service Fund Budget & Journal Entries
    • F19 Debt Service Fund Budget & Journal Entries
    • Excel Worksheet Download
    • Worksheet – F19 Debt Service Fund Budget & Journal Entries
    • PDF – F20 Lease Financing Agreement
    • F20 Lease Financing Agreement
    • Excel Worksheet Download
    • Worksheet – F20 Capital Lease
    • 8 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • Accounting Comic Break
  • Statement of Revenues, Expenditures, & Changes in Fund Balance Balance-Debts Ser
    • 11 Statement of Revenues, Expenditures & Changes in Fund Balance
    • PDF – F22 Debt Service Fund Statement of Revenues Expenditures
    • F22 Debt Service Fund Statement of Revenues Expenditures
    • Excel Worksheet Download
    • Worksheet – F22 Statement of Revenues Expenditures
    • 9 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • Accounting Comic Break
  • Debt Service Fund Term Bonds Transactions
    • 12 Debt Service Fund Term Bonds Transactions
    • PDF – F24 Debt Service Fund Term Bonds
    • F24 Debt Service Fund Term Bonds
    • Excel Worksheet Download
    • Worksheet – F24 Debt Service Fund Term Bonds
    • 10 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • Accounting Comic Break
  • Debt Service Fund, Capital Project Fund, Gov. Wide Transactions
    • 13 Debt Service Fund, Capital Project Fund, & Gov. Wide Transactions
    • PDF – F25A Debt Service Fund, Capital Project Fund & Gov. Wide 2 Years Part 1
    • F25A Debt Service Fund, Capital Project Fund & Gov. Wide 2 Years Part 1
    • PDF – F25B Debt Service Fund, Capital Project Fund, & Gov Activities 2 Years Par
    • F25B Debt Service Fund, Capital Project Fund, & Gov Activities 2 Years Part 2
    • Excel Worksheet Download
    • Worksheet – F25 Debt Service Capital Project Gov 2 Years Part 1
    • F25 Debt Service Capital Project Gov 2 Years
    • 11 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • 12 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
    • Accounting Comic Break
  • Comprehensive Problem
    • 14 Comprehensive Problem
    • Excel Worksheet Download
    • G1 Comp
    • Excel Worksheet Download
    • G2 Comp
    • Excel Worksheet Download
    • G3
    • Excel Worksheet Download
    • G4 Comp
    • G4.5 Comp
    • Excel Worksheet Download
    • G5 Comp
    • G5.5 Comp
    • Excel Worksheet Download
    • G6 Comp
    • Excel Worksheet Download
    • G7 Comp
    • Excel Worksheet Download
    • G8 Comp
    • Excel Worksheet Download
    • G9 Comp
    • Excel Worksheet Download
    • G10 Comp
    • Accounting Comic Break

 

Governmental Accounting 200 Capital Projects & Debt ServiceGovernmental Accounting 200 Capital Projects & Debt Service

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