Public Budgeting and Finance

Topics Covered in This Course:

In Section 1 of this course you will cover these topics: Government and not-for-profit accounting environment and characteristics. The use of funds in governmental accounting. The budgetary process. In Section 2 of this course you will cover these topics: General and special revenue fundsan introduction. General and special revenue fundsspecial problems. Debt service funds and capital projects funds. In Section 3 of this exam you will be evaluated on below listed topics: Proprietary funds. Fiduciary funds. Reporting principles and preparation of fund financial statements. In Section 4 of this course you will cover these topics: Government-wide financial statements. Federal government accounting and reporting. In Section 5 of this course you will cover these topics: Accounting for not-for-profit organizations. Accounting for health care organizations. Analysis of financial statements and financial condition. Fundamentals of accounting.