UIUC - Governmental Accounting and Reporting I 

Course Overview

Meet Professor Ulla

The Impact of the Gies Community

Characteristics of GNP and Users of Reports Part 1

Characteristics of GNP and Users of Reports Part 2

Characteristics of GNP and Users of Reports Part 3

Financial Statements and GASB Reporting Model Part 1

Financial Statements and GASB Reporting Model Part 2

Required Financial Statements - MD&A

Required Financial Statements - Basic Financial Statements and ACFR

Introduction to Governmental Funds

Introduction to Proprietary Funds

Introduction to Fiduciary Funds

Syllabus

About the Discussion Forums

Online Education at Gies College of Business

Updating Your Profile

Module 1 Overview

Module 1 Readings

Orientation Quiz

Characteristics of GNP and Users of Reports Practice Quiz

Financial Statements and GASB Reporting Model Part 1 Practice Quiz

Financial Statements and GASB Reporting Model Part 2 Practice Quiz

Required Financial Statements - MD&A Practice Quiz

Required Financial Statements - Basic Financial Statements and ACFR Practice Quiz

Introduction to Governmental Funds Practice Quiz

Introduction to Proprietary Funds Practice Quiz

Introduction to Fiduciary Funds Practice Quiz

Introduction and Principles of Governmental and Nonprofit Accounting Graded Quiz

Getting to Know Your Classmates

Welcome! Please Tell Us About Yourself

Measurement Focus and Basis of Accounting and Financial Statements

Government-Wide and Fund Financial Statements Part 1

Government-Wide and Fund Financial Statements Part 2

Government Activities and Business Type Activities

Number of Funds to Report

Major Fund Reporting

Major Fund Reporting Practice

Component Unit

Introduction to Brent Rasmus

Interview with University of Illinois Brent Rasmus

Module 2 Overview

Module 2 Readings

Measurement Focus and Basis of Accounting and Financial Statements Practice Quiz

Government-Wide and Fund Financial Statements Part 1 Practice Quiz

Government-Wide and Fund Financial Statements Part 2 Practice Quiz

Government Activities and Business Type Activities Practice Quiz

Number of Funds to Report Practice Quiz

Major Fund Reporting Practice Quiz

Major Fund Reporting Practice Practice Quiz

Component Unit Practice Quiz

Accounting and Financial Reporting for Governmental Entities Graded Quiz

Government-Wide Statement of Net Position

Net Position

Deferred Inflow and Outflow of Resources

Government-Wide Statement of Activities

Transfers on the Statement of Activities

Introduction to Modified Acrrual

Governmental Funds' Balance Sheet

Five Categories of Fund Balances

Statement of Revenues, Expenditures, and Change Fund Balance

Other Financing Sources and Other Financing Uses

Equations for Each Financial Statement Part I

Equations for Each Financial Statement Part II

Equations for Each Financial Statement Part III

Module 3 Overview

Module 3 Readings

Government-Wide Statement of Net Position Practice Quiz

Net Position Practice Quiz

Deferred Inflow and Outflow of Resources Practice Quiz

Government-Wide Statement of Activities Practice Quiz

Transfers on the Statement of Activities Practice Quiz

Introduction to Modified Acrrual Practice Quiz

Governmental Funds' Balance Sheet Practice Quiz

Five Categories of Fund Balances Practice Quiz

New Quiz

Other Financing Sources and Other Financing Uses Practice Quiz

Equations for Each Financial Statement Part I Practice Quiz

Equations for Each Financial Statement Part II Practice Quiz

Equations for Each Financial Statement Part III Practice Quiz

Government-Wide Statement of Activities and Introduction to Governmental Fund Financial Statements Graded Quiz

General Fund Overview

Introduction to Budgetary Accounting Part I

Introduction to Budgetary Accounting Part II

Introduction to Budgetary Accounting Part III

Introduction to Budgetary Accounting Part IV

Introduction to Budgetary Accounting Part V

Calculate Available Appropriations

Journal Entries Fund and Government-Wide Level Example Part I

Journal Entries Fund and Government-Wide Level Example Part II

Budgetary Accounting - Accounting for Encumbrances Part I

Budgetary Accounting - Accounting for Encumbrances Part II

Module 4 Overview

Module 4 Readings

General Funds Practice Quiz

Introduction to Budgetary Accounting Part II Practice Quiz

Introduction to Budgetary Accounting Part III Practice Quiz

Introduction to Budgetary Accounting Part IV Practice Quiz

Introduction to Budgetary Accounting Part V Practice Quiz

Calculate Available Appropriations Practice Quiz

Journal Entries Fund and Government-Wide Level Example Part I Practice Quiz

Journal Entries Fund and Government-Wide Level Example Practice Quiz

Budgetary Accounting - Accounting for Encumbrances Part I Practice Quiz

Budgetary Accounting - Accounting for Encumbrances Part II Practice Quiz

Accounting for Governmental Operating Activities in the General Fund Graded Quiz

General Fund Comprehensive Problem Part I

General Fund Comprehensive Problem Part II

General Fund Comprehensive Problem Part III

Accounting for Property Taxes in the General Fund Part I

Accounting for Property Taxes in the General Fund Part II

Permanent Funds Part I

Permanent Funds Part II

Permanent Funds Part III

Special Revenue Funds Part I

Special Revenue Funds Part II

Special Revenue Funds Part III

Internal vs. External Transactions Part I

Internal vs. External Transactions Part II

Inter-Activity vs. Intra-Activity Transactions Part I

Inter-Activity vs. Intra-Activity Transactions Part II

Module 5 Overview

Module 5 Readings

General Fund Comprehensive Problem Part I Practice Quiz

General Fund Comprehensive Problem Part II Practice Quiz

General Fund Comprehensive Problem Part III Practice Quiz

Accounting for Property Taxes in the General Fund Part I Practice Quiz

Accounting for Property Taxes in the General Fund Practice Quiz

Permanent Funds Part II Practice Quiz

Permanent Funds Part III Practice Quiz

Special Revenue Funds Part I Practice Quiz

Special Revenue Funds Part II Practice Quiz

Special Revenue Funds Part III Practice Quiz

Internal vs. External Transactions Part I Practice Quiz

Internal vs. External Transactions Part II Practice Quiz

Inter-Activity vs. Intra-Activity Transactions Part I Practice Quiz

Inter-Activity vs. Intra-Activity Transactions Part II Practice Quiz

General Fund Financial Statements, Accounting for Special Revenue Fund and Permanent Fund, Accounting for Internal and External Transactions Graded Quiz

Accounting for General Capital Assets

Capital Projects Part I - Introduction

Capital Projects Part II - Resources

Capital Projects Part III - Accounting for Infrastructure Assets

Capital Projects Part IV - Accounting for Infrastructure Assets Continued

General Long-Term Liabilities

Debt Limit and Debt Margin

Debt Service Fund Part I - Introduction

Debt Service Fund Part II - Accounting for Debt Service Fund

Capital Projects and Debt Service Problem Part I

Capital Projects and Debt Service Problem Part II

Capital Projects and Debt Service Problem Part III

Capital Projects and Debt Service Problem Part IV

Module 6 Overview

Module 6 Readings

Accounting for General Capital Assets Practice Quiz

Capital Projects Part I - Introduction Practice Quiz

Capital Projects Part II - Resources Practice Quiz

Capital Projects Part III - Accounting for Infrastructure Assets Practice Quiz

Capital Projects Part IV - Accounting for Infrastructure Assets Continued Practice Quiz

General Long-Term Liabilities Practice Quiz

Debt Limit and Debt Margin Practice Quiz

Debt Service Fund Part I - Introduction Practice Quiz

Debt Service Fund Part II - Accounting for Debt Service Fund Practice Quiz

Capital Projects and Debt Service Problem Part II Practice Quiz

Capital Projects and Debt Service Problem Part III Practice Quiz

Capital Projects and Debt Service Problem Part IV Practice Quiz

General Capital Assets and Capital Projects Fund Accounting for General Long-Term Liabilities and Debt Service Graded Quiz

Proprietary Fund Accounting Characteristics

Proprietary Funds' Three Net Position Categories

Proprietary Funds' Net Position Example Part I

Proprietary Funds' Net Position Example Part II

Internal Service Fund

Internal Service Fund Example Part I

Internal Service Fund Example Part II

Internal Service Fund Example Part III

Internal Service Fund Example Part IV

Enterprise Fund

Enterprise Fund Example Part I

Enterprise Fund Example Part II

Enterprise Fund Example Part III

Module 7 Overview

Module 7 Readings

Proprietary Fund Accounting Characteristics Practice Quiz

Proprietary Funds' Three Net Position Categories Practice Quiz

Proprietary Funds' Net Position Example Practice Quiz

Proprietary Funds' Net Position Example Part II Practice Quiz

Internal Service Fund Practice Quiz

Internal Service Fund Example Practice Quiz

Internal Service Fund Example Part II Practice Quiz

Internal Service Fund Example Part III Practice Quiz

Internal Service Fund Example Part IV Practice Quiz

Enterprise Fund Practice Quiz

Enterprise Fund Example Practice Quiz

Enterprise Fund Example Part II Practice Quiz

Enterprise Fund Example Part III Practice Quiz

Accounting for the Business-type Activities of State and Local Governments Graded Quiz

Proprietary Fund - Introduction to Statement of Cash Flow

Difference Between FASB and GASB Statement of Cash Flow

Statement of Cash Flow - Practice Inflows and Outflows

Direct Method Statement of Cash Flow

Direct Method Statement of Cash Flow - Example

Reconciliation or Indirect Method Statement of Cash Flow

Reconciliation or Indirect Method Statement of Cash Flow - Example

Learn on Your Terms

Module 8 Overview

Module 8 Readings

Congratulations on completing the course!

Get Your Course Certificate

Proprietary Fund - Introduction to Statement of Cash Flow Practice Quiz

Difference Between FASB and GASB Statement of Cash Flow Practice Quiz

Statement of Cash Flow - Practice Inflows and Outflows Practice Quiz

Direct Method Statement of Cash Flow Practice Quiz

Direct Method Statement of Cash Flow - Example Practice Quiz

Reconciliation or Indirect Method Statement of Cash Flow Practice Quiz

New Quiz

Statement of Cash Flow for Proprietary Funds and Component Unit Reporting Requirements Graded Quiz

How Was the Course?