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:
April 23, 2020
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or can be purchased for
$20.00!
| Author: | CPE Depot |
| Course No: | ACT-GAAP-10020 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Basic |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting (Governmental)
Webinars - On Demand
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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.