Government & Non-Profit Accounting: Governmental Operating Statement Accounts (Budgetary Accounting)

Описание: Government & Not-for-Profit Accounting:
Governmental Operating Statement Accounts
Budgetary Accounting (Chapter 3)
March 11th, 2013
by Professor Irfan Bora

The lecture begins with a quick overview of the learning objectives that will be covered in this chapter. The Professor goes over how to classify and report operating expenses and revenues related to governmental activities in the government-wide financial statements. Following that, governmental funds are explained as well as how to separate revenues from other financing sources as well as separating expenditures from other financing usage. How to classify revenues and expenditures in the general fund is also explained. Lastly, budgetary accounting is covered as well as how it helps with budgetary control.

All throughout the lecture, the Professor displays illustrations of governmental financial statements and reviews textbook problems to better facilitate and emphasize the concepts being presented.


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Lecture's / Chapter's Learning Objectives: 2:29

Government-wide Statement of Activities
Direct Expenses and Indirect Expenses: 6:28

Government-wide Statement of Activities
Program Revenues and General Revenues: 8:29

Question (program revenues vs. general revenues): 11:59

Illustration of Government-wide Statement of Activities: 14:32

Extraordinary Items and Special Items: 15:05

General Fund: 20:25

Budgetary Accounts: 21:28

Fund Equation for the General Fund: 28:13

Operating Statement Accounts: 30:06

Budgetary Control - Revenues: 33:55

Illustration of General Fund and Major Special
Revenue Fund Schedule of Revenues, Expenditures,
and Changes in Fund Balances - Budget and Actual: 34:24

Comparison of Balance Sheet, Operating
Statement, and Budgetary Accounts: 37:46

iClicker Questions: 42:06

Classification of Revenues and Estimated Revenues: 53:28

Revenues - Taxes (Ad valorem and Self-assessing): 55:13

Revenues - Property Taxes: 55:56

Illustration of a General Fund: 58:00

True & False Questions: 1:10:08

Multiple Choice Questions: 1:14:32

Classification Questions: 1:17:25

Revenues - Special Assessment Taxes: 1:24:36

Revenues - Licences and Permits: 1:25:09

Revenues - Intergovernmental: 1:25:41

Revenues - Charges for Services: 1:27:58

Revenues - Fines & Forfeits: 1:28:00

Revenues - Miscellaneous: 1:28:34

Textbook Questions: 1:29:03

Budgetary Control - Expenditures: 1:30:47

Classification of Expenditures and Appropriations: 1:36:00

Textbook Questions: 1:38:49

Examples of Budgetary Journal Entries: 1:40:43

Subsidiary Ledgers for Budgetary Control: 1:46:56

Examples of Budgetary Control: 1:47:16

Appropriations, Expenditures,
and Encumbrances Ledger (example): 1:51:41

Accounting for Allotments: 1:54:24

Computerized Accounting Systems: 1:55:18

Accounting for Public School Systems: 1:57:15

iClicker Multiple Choice Questions: 1:57:30

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