Course curriculum

  • 1

    Course Overview

    • Cover Page

    • Housekeeping

    • Instructor Information (2)

    • Student Instructions (3)

    • Introductions

    • Learning Objectives (4)

    • Lesson Plan (5-6)
  • 2

    Lesson 1

    • Lesson 1.1 - Accounting for Reimbursable Authority Background (7)

    • Lesson 1.1.1 - Reimbursable Authority (8)

    • Lesson 1.1.2 - The Economy Act (9-11)

    • Lesson 1.1.3 - Revolving Funds (12)

    • Lesson 1.1.4 - Payments from the Public (13)

    • Lesson 1.1.5 - Budgetary and Proprietary Accounting Intersection (14)

    • Lesson 1.2 - Budgetary Accounting Cycle - Pertaining to Reimbursable Authority (15-21)

    • Lesson 1.3 - Proprietary Accounting Cycle - Pertaining to Reimbursable Authority (22-26)

    • Lesson 1.4 - Budgetary and Proprietary Accounting Cycle Pertaining to Reimbursable Authority (27-35)

    • Lesson 1 - Case Study 1 (36)

    • Case Study 1A: Budgetary Accounting for Reimbursables

    • Case Study 1B: Integration of Budgetary and Proprietary Accounting for Reimbursable

    • Lesson 1 - Questions (37)
  • 3

    Lesson 2

    • Lesson 2 - Accounting for Upward and Downward Adjustments (38-39)

    • Lesson 2.1 - Background (40)

    • Lesson 2.1.1 - Why Are Obligations Adjusted? (41)

    • Lesson 2.1.2 and 2.1.3 (42)

    • Lesson 2.1.4 - Where are the adjustments reported? (43)

    • Lesson 2.1.5 - Where are the adjustments reported? (44)

    • Lesson 2.1.6 - USSGL Syntax for Budgetary Entries (45-47)

    • Lesson 2.2 - Expired Appropriation versus Multi-Year Annual Appropriations (48)

    • Lesson 2.2.1 - Expired Appropriations (49-60)

    • Lesson 2.2.2 - Unexpired Appropriations (61-76)

    • Lesson 2 - Case Study 2 (77)

    • Case Study 2A – Upward and Downward Adjustments

    • Case Study 2B - Unexpired Annual Appropriations

    • Lesson 2 - Questions (78)
  • 4

    Lesson 3

    • Lesson 3 - Accounting for Allocation Transfers (Non Expenditure Transfers) (79)

    • Lesson 3.1 - Background (80-89)

    • Lesson 3.2 - Accounting Entries (90-101)

    • Lesson 3 - Case Study 3 (102)

    • Case Study 3 – Accounting for Allocation Transfers

    • Lesson 3 - Questions (103)
  • 5

    Lesson 4

    • Lesson 4 - Pre-Closing and Post Closing Entries (104)

    • Lesson 4.1 - Background (105-108)

    • Lesson 4.2a - Pre-Closing Closing Entries (109-115)

    • Lesson 4.2b - Closing Closing Entries (116-128)

    • Lesson 4 - Case Study 4 (129-130)

    • Case Study 4 – Accounting for Pre-Closing Post - Closing Activities

    • Lesson 4 - Questions (131)
  • 6

    Lesson 5

    • Lesson 5 - Accounting for Cancelled Authority (132)

    • Lesson 5.1 - Summary of Accounting Entries for Cancelled Authority (133-134)

    • Lesson 5.2 - Detailed Accounting Entries for Cancelled Authority (135-146)

    • Lesson 5 - Case Study 5 (147)

    • Case Study 5 – Accounting for Cancelled Authority

    • Lesson 5 - Questions (148)
  • 7

    Class Summary

    • Class Summary
  • 8

    Reference Materials

    • Appendix 1 - Treasury Financial Manual

    • Appendix 2 - US Government Standard General Ledger Accounts and Definitions

    • Appendix 3 - US Government Standard General Ledger Account Transactions

    • Appendix 4 - US Government Standard General Ledger Account Transaction Postings

    • Appendix 5 - USSGL Crosswalk - Balance Sheet for Fiscal 2011 Reporting
  • 9

    Final Evaluation

    • Final Evaluation (91)

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