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
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
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 - E22 Capital Projects Fund & Government Wide
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
Worksheet - E20 Capital Lease Capital Project Fund & Government Wide
PDF - E22 Capital Projects Fund & Government Wide
E22 Capital Projects Fund & Government Wide
3 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
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
Worksheet - E23 Financing sources Capital Projects Gov Wide
4 Multiple Choice Questions – Capital Project Fund – Governmental Accounting
1 Discussion Question – Capital Projects - Governmental Accounting
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
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
Capital Project Fund & Government Wide Activities Transactions