Governmental GAAP - Fund Accounting
Governmental GAAP - Fund Accounting is a powerpoint based introductory course discussing the nature, use and accounting of various government funds including:


  • General Funds


  • Special Revenue Funds


  • Capital Projects Funds


A discussion of bond anticipation notes and demand bonds is also covered in this course.

Course Publication Date: August 25, 2017

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Frank Castillo CPA
Course No:ACT-GAAP-10027
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting (Governmental)
  
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Learning Objectives
  • Identify characteristics specific to the nature and use of general funds.
  • Recall the nature and use of special revenue funds.
  • Describe the types of revenue transactions accounted for by the general and special revenue funds.
  • Identify accounting treatment for assets, liabilities, and fund balances of general and special revenue funds.
  • Identify characteristics specific to capital projects funds.
  • Recall when capital projects funds are used.
  • Recall the appropriate accounting for the proceeds from debt issuance.
  • Identify requirements associated with bond anticipation notes.
  • Identify guidance for demand bonds.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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