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📖Introduction to Governmental Accounting

📖Objective Of Financial Reporting For State & Local Governments

📖What Is Fund Accounting?

📖Governmental Funds

📖Proprietary Funds

📖Fiduciary Funds

📖Elements Of Governmental Financial Statements

📖Modified Accrual Accounting

📖Government Wide Financial Statements

📖Annual Comprehensive Financial Report (ACFR)

📖Component Units

📖Management's Discussion & Analysis (MD&A) For Government

📖Notes To The FS- Governmental Accounting

📖Required Supplementary Information (Other Than MD&A)

📖Categories Of Fund Balance

📖Net Position In Governmental Accounting

📖Governmental Budgeting / Appropriations / Encumbrances / Estimated Revenues

📖Encumbrances Lapse At Year End / Encumbrances Don't Lapse At Year End

💡Chapter 3: Fund Balance, Net Position, and Governmental Budgeting

📖Revenue Recognition For Governmental Accounting

📖Derived Taxes

📖Imposed Non-Taxable Exchange

📖Mandated Non Exchange

📖Voluntary Non Exchange

📖Government Grants / On Behalf Payments / Revenue Recognition

📖Governmental Revenue Recognition Sales Of Assets / Permits & Licenses Revenue

📖Example: Modified Accrual Basis Revenue

📖Expenditures Vs Expenses

📖Compensated Absences Expenditures

📖Pension Expenditure

📖Claims & Judgements Expenditure

📖Material & Supplies: Consumption Vs Purchasses Method

📖Expenditures For Capital Assrt, Interest, Principal & Capital/Operating Lease

📖Nonexchange Expenditures

📖Interfund Governmental Activities

📖Capital Project Funds

📖Debt Service Funds

💡Chapter 6: Capital Project and Debt Fund

📖Accounting For Proprietary Funds / Enterprise Funds

📖Enterprise Funds / Landfill Cost

📖Accounting For Internal Service Funds / Proprietary Funds

📖Cash Flow Statement For Proprietary Funds

💡Chapter 7: Proprietary Funds | Enterprise Fund (Business Like)

📖Agency / Custodian Funds

📖Private Purpose / Investment Trust Funds

📖Pension Trust Funds

📖Permanent Funds

💡Chapter 8: Fiduciary Funds | Pension Funds | Permanent Funds

📖Reconciliation Government Wide Financial Statements: Capital Assets

📖Reconciliation Government Wide Financial Statements: Long Term Debt

📖Reconciliation Government Wide Financial Statements: Revenues & Expenses

📖Reconciling Internal Service Funds To Government Wide Financial Statements

📖Preparing Government Wide Financial Statements

📖Capital Assets In Government-Wide FS

💡Chapter 9: CAFR and Reconciliation Fund-Basis and Governmental-Wide FS

📖Introduction To Not-For-Profit Accounting / Statement Of Financial Position

📖Statement Of Activities

📖Statement Of Cash Flow NFP

📖Contribution Revenue For Not-For-Profit / Pledges

📖Contribution Of Services

📖Donated Material / Donated Assets / Special Events

📖Accounting For Expenses At Not-For-Profit Accounting

📖Unrelated Business Income Tax UBIT

💡Chapter 10: Not-for-Profit Organizations

📖Accounting For Health Care Providers

📖Accounting For Allowable Cost Reimbursement

📖Accounting For Contingent Liabilities, Malpractice Insurance & Insurance Premium For Health Care

📖Financial Statements For Health Care Providers

💡Chapter 11: Accounting for Health Care Providers

📖Performance Evaluation For Not-For-Profit Organizations

📖Government Performance Evaluation: Ratios

📖Service Efforts & Accomplishments (SEA) Reporting

📖Governmental Financial Auditing GAGAS Yellow Book Single Audit Act