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
all access membership or
webinar 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.