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所在平台: Udemy |
课程主页: https://www.udemy.com/course/governmental-accounting-300-proprietary-fiduciary-funds/
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课程名称：政府会计 300 专营与信托基金 课程概述：政府会计 300 专营与信托基金专注于专营基金和信托基金的会计处理。建议在修读本课程前先完成政府会计 100 和 200 课程，或具备相应经验。本课程将提供政府会计的概述，并着重讲解与盈利性会计的不同之处。学生将学习何为专营基金及其在政府会计中的使用场景，并理解专营基金的会计方法和原则。专营基金主要包括内部服务基金和企业基金。 课程内容涉及内部服务基金的定义及其适用情景，并通过案例分析帮助学生在 Excel 中进行练习，配以逐步指导视频和答案解析。学生将记录内部服务基金的会计交易，并考虑其他相关基金的影响，记录适当的交易。 接着，课程将探讨企业基金的概念和使用条件，学生将有机会解决与企业基金相关的多个问题，并了解如何在政府整体水平进行交易记录。 此外，课程还会介绍信托基金的定义和应用实例，通过实际案例来帮助学生掌握信托基金的会计处理。我们将展示州及地方政府的财务报告，并说明政府活动与政府基金的对账过程，辅以逐步问题解析及教学视频。 最后，课程将设有综合性问题，以巩固学生的学习成果。
Governmental Accounting 300 Proprietary & Fiduciary Funds will focus in on the accounting for proprietary and fiduciary funds.We recommend first taking Governmental Accounting 100 and Governmental Accounting 200 or have equivalent experience before taking this course.The course will provide an overview of governmental accounting. As we move through the course, we will focus on areas of governmental accounting that are different from for-profit accounting.We will consider what proprietary funds are and when a proprietary would be used within governmental accounting. Learners will understand the accounting methods and principles applied to proprietary funds. The two types of proprietary funds are internal service funds and enterprise funds.Learners will learn what an internal service fund is and when an internal service fund will be used. We will demonstrate example problems related to the internal service fund and provide students with the opportunity to work practice problems in Excel along with step-by-step instructional videos and an answer key. As we record accounting transactions for the internal service fund, we will also consider how other related funds may be affected and record appropriate transactions to them. We will also record transactions related to the government-wide level.The course will explore what an enterprise fund is and when an enterprise fund will be used. Students will have the opportunity to view and then work multiple problems related to an enterprise fund. As we consider the accounting for the enterprise fund, we will also see how other funds may be affected and will enter transactions at the government-wide level.Next, we will obtain an understanding of what fiduciary funds are and when they will be used. The course will discuss different examples of fiduciary funds. We will demonstrate problems and provide students with the opportunity to work problems related to fiduciary funds.The course will demonstrate financial reporting for state and local governments. We will also demonstrate the reconciliation of governmental activities and governmental funds and provide example problems for learners to work through in a step-by-step process along with instructional videos.The course will also include a comprehensive problem.
