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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/governmental-nonprofit-accounting
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课程名称：政府会计 II 与非营利会计 课程概述：本课程包含8个必须完成的评分测验，以及71个可选的练习测验，以帮助学员检查对关键概念的理解。课程涵盖与州和地方政府财务报告相关的一系列主题，内容包括受托基金、调节报表、政府整体财务报表和财务绩效分析等模块，使学员深入了解财务报告要求。 课程大纲： 1. 模块 1：受托基金与调节报表 教学内容：本模块讨论受托基金的关键特征，并学习如何处理受托基金的交易，实践创建受托基金所需的财务报表，同时加深对五类基金余额分类的理解。 2. 模块 2：州和地方政府的财务报告 Part I 教学内容：政府整体财务报告是确保州和地方政府透明和可问责的重要方面。模块讲述如何从试算表和支持文件中准备政府整体净位置报表和活动报表。 3. 模块 3：州和地方政府的财务报告 Part II 教学内容：本模块概述政府实体，包括州和地方政府如何准备各种基金财务报表及政府整体报表，以报告政府基金、专营基金和受托基金的财务活动。 4. 模块 4：州和地方政府的财务报告 Part III 与政府财务绩效分析 教学内容：除了政府整体和基金财务报表，州和地方政府还需包含管理层讨论与分析、财务报表附注和必需补充信息。模块涵盖这些财务报告的关键概念以及其他披露和报告主题。 5. 模块 5：非营利组织的介绍、监管要求和财务报告 教学内容：本模块介绍非营利实体的基本概念，包括其定义和非营利会计原则的标准制定机构，了解501(c)(3)免税资格的要求。 6. 模块 6：非营利组织的会计与财务报告 Part I 教学内容：提供非营利组织财务方面的全面理解，包括分析活动报表的组成部分，处理与支持或捐赠相关的各种收入确认问题，并准备财务报表。 7. 模块 7：非营利组织的会计与财务报告 Part II 教学内容：学习如何遵循公认会计原则为非营利实体准备财务报表，包括必要的调整和结账分录。 8. 模块 8：非营利组织——监管、税务和绩效问题 教学内容：理解私人基金会和公共慈善机构之间的区别，练习计算公共支持测试以获取税收免税资格，并复习表格990中的财务和操作报告细节。 此课程适合希望深入了解政府与非营利机构财务报告的学员，帮助他们掌握相关的会计原理与实操技能。
Name:Course Introduction and Module 1: Fiduciary Funds and Reconciliation Statements
Description:This module covers the key characteristics of fiduciary funds. We will also learn how to account for transactions for fiduciary funds and practice creating the fiduciary funds’ required financial statements. We will also refine our understanding of the five Categories of Fund Balance and practice classifying transactions into the five Categories of Fund Balance. Lastly, we will cover key concepts related to reconcile the Balance Sheet of Governmental Funds to the Statement of Net Position.
Name:Module 2: Financial Reporting for State and Local Government Part I
Description:Government-wide financial reporting is a critical aspect of transparent and accountable financial reporting for state and local governments. It provides stakeholders with a comprehensive view of a government's financial health and activities. This module outlines the steps involved in preparing the government-wide Statement of Net Position and the government-wide Statement of Activities from trial balances and supporting documentation.
Name:Module 3: Financial Reporting of State and Local Government Part II
Description:Government entities, including state and local governments, are responsible for preparing various fund financial statements, along with government-wide statements, to report on the financial activities of governmental funds, proprietary funds, and fiduciary funds. These financial statements play a crucial role in transparent and accountable financial reporting. This overview outlines the steps involved in preparing the required financial statements.
Name:Module 4: Financial Reporting of State and Local Governments Part III and Analysis of Government Financial Performance
Description:In addition to the government-wide and fund financial statements, GASB requires state and local governments to include three other components: Management’s Discussion and Analysis, Notes to the Financial Statements, and Required Supplementary Information. This module provides an overview of key concepts related these other three components of financial reporting. Additionally, we will cover other disclosure and reporting topics such as inventory accounting methods and reporting requirements for required supplementary information. Lastly, this module will highlight a few key financial performance concepts and financial performance ratios.
Name:Module 5: Introduction to Nonprofit Organizations, Regulatory Requirements, and Financial Reporting
Description:This module introduces the fundamental aspects of nonprofit entities, including their definition and the standards-setting body for nonprofit accounting principles. We will identify users of nonprofit financial statements and the procedures for obtaining 501(c)(3) tax-exempt status. We will further our understanding of the requirements and steps for 501(c)(3) qualification as well as identify potential events leading to the loss of tax-exempt status. Additionally, we will learn about the major components in the Statement of Financial Position. Lastly, we will identify the two components of nonprofit net assets and differentiate between conditional and unconditional promises to give.
Name:Module 6: Accounting and Financial Reporting for Nonprofit Organizations Part I
Description:This module provides a comprehensive understanding of financial aspects in nonprofit organizations. It includes analyzing the Statement of Activities components, and handling various revenue recognition issues as they relate to support or contributions, in-kind gifts and donations, revenues from exchange transactions, and gains on investment income. We will create journal entries for basic nonprofit transactions and prepare financial statements like the Statement of Activities and Statement of Financial Position from trial balances. Additionally, we will get a better understanding of FASB’s nonprofit requirements as they relate to reporting expenses by function and nature as well as the requirements for the components of a nonprofit's Statement of Cash Flow.
Name:Module 7: Accounting and Financial Reporting for Nonprofit Organizations Part II
Description:This module will teach you how to prepare financial statements following generally accepted accounting principles for nonprofit entities. Additionally, it encompasses the preparation of journal entries, and the necessary adjusting and closing of journal entries. We will create the required sets of financial statements for nonprofit entities. Lastly, it involves combining concepts from previous modules to create comprehensive financial statements, from inception to disclosure.
Name:Module 8: Nonprofit Organizations—Regulatory, Taxation, and Performance Issues
Description:In this module, you will get a better understanding of the difference between private foundations and public charities. We will practice calculating the Public Support Test for tax-exempt status and highlight reporting financial and operational details in Form 990. We will also review key concepts unique to the nonprofit sector, including tax-exempt status, unrelated business income tax, political activity restrictions, and preventing excessive officer benefits. Lastly, we will cover governance issues that arise in nonprofit boards and discuss how to analyze financial statements.
This course includes -8 graded quizzes, which are required for completion, and -71 optional practice quizzes for you to check your understanding of key concepts. In this comprehensive course, you will cover a range of topics related to financial reporting for state and local governments. You'll explore fiduciary funds, reconciliation statements, government-wide financial statements, and financial performance analysis. These modules provide a deep dive into the financial reporting requirements
