|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/governmental-accounting-200-capital-projects-debt-service/
课程评论：没有评论
课程名称：政府会计200 - 资本项目与债务服务 课程概述：本课程将重点关注大型资本项目及其所用的资本项目基金和债务服务基金，以追踪这些项目的财务情况。课程将回顾政府会计的基本目标，这是在政府会计100中学习的内容。我们将讨论什么是资本资产，并介绍如何在政府会计中记录这些资产，同时将政府会计与营利性会计进行比较。学生将学习如何记录为融资资本项目而发行债券的交易，并在政府整体层面、资本项目基金、债务服务基金和一般基金中进行记录。我们还将创建与资本项目基金和债务服务基金相关的财务报表。课程中将包括一个综合性问题，涉及在多个基金中记录交易。在学习每个概念的过程中，课程将提供可下载的Excel工作表，以便学生按步骤解决问题，并配有指导视频。这些Excel工作表通常会有三个标签，一个是答案，一个是预格式化的工作表，另一个是空白工作表。 总之，本课程旨在帮助学生掌握政府会计在资本项目和债务服务方面的应用，通过理论知识和实操技能的结合，提升学生的会计能力。
The course will focus on larger capital projects and the use of a capital project fund and debt service fund to track them.We will cover governmental accounting objective, which will be a review from governmental accounting 100.The course will discuss what capital assets are and how they are recorded in governmental accounting, comparing governmental accounting to for-profit accounting.Students will learn to record transactions for the issuance of bonds used to finance capital projects, recording transactions at the government-wide level and in the capital project fund, debts service fund, and general fund.We will create financial statements related to the capital project fund and the debt service fund.The course will include a comprehensive problem, recording transactions to multiple funds.As we learn each concepts the course will include Excel worksheets to be downloaded and used to work problems in a step by step format along with instructional videos.Excel worksheet will generally have three tabs, one with the answer, one with a preformatted worksheet, and one with a blank worksheet.
