Brooks Training

1 - Lesson 1 Background - 9-10

2 - Lesson 2 - Sub Lessons - 11

2 - Lesson 2 - The Regulatory Environment - 2.1 Economy Act (12-17)

2 - Lesson 2 - The Regulatory Environment - 2.2 Franchise Funds (18-22)

2 - Lesson 2 - The Regulatory Environment - 2.2.1 Revolving Funds (23)

2 - Lesson 2 - The Regulatory Environment - 2.3 Payments from the Public (24)

3 - Lesson 3

3 - Lesson 3 - SFFAS 4 - MANAGERIAL COST CONCEPTS AND STANDARDS 3.1 (26 - 31)

3 - Lesson 3 – Cost and Pricing - 3.2 Project-Customer Numbers (32-33)

3 - Lesson 3 – Cost and Pricing - Allocations of Cost - 3.3 (34)

3 - Lesson 3 – Cost and Pricing - 3.3.1 - Direct Cost (35)

3 - Lesson 3 – Cost and Pricing - 3.3.2 - Indirect Cost (36-37)

3 - QUESTIONS

EXERCISE 1

4- LESSON - 4 - THE FEDERAL BUDGET PROCESS PERTAINING TO REIMBURSABLE ACTIVITY (41)

4 - LESSON - 4.1 General (42-43)

4 - LESSON - 4.2 The Federal Budget Process Comes in 3 Main Phases (44-47)

4 - LESSON - 4.3 Presentation of Reimbursable Activity on External Reports (48-50)

4 - LESSON - 4.4 The Apportionment Process (51-53)

4 - EXERCISE - 39

5 - Lesson 5 - ACCOUNTING CYCLES FOR BUSINESS OPERATIONS IN THE FEDERAL GOVERNMENT - (57-60)

5 - Lesson - 5.1 Revolving Fund (61-62)

5 - Lesson - 5.1.1 - Public Enterprise Revolving Fund (63)

5 - Lesson - 5.1.2 Intragovernmental Revolving Fund (64)

5 - Lesson - 5.2 ACCOUNTING FOR REIMBURSABLE AUTHORITY (65)

5 - Lesson - 5.2.1 UNITED STATES STANDARD LEDGER (66)

5 - Lesson - 5.2.1.1 USSGL INTERACTIONS WITH FINANCIAL (67-68)

5 - Lesson - 5.2.1.2 USSGL POLICY STATEMENT (69)

5 - Lesson - 5.2.1.3 CHART OF ACCOUNTS (70)

5 - Lesson - 5.2.1.4 OTHER USSGL REQUIREMENTS (71)

5 - Lesson - 5.2.2 BUDGETARY ACCOUNTING EQUATION (72 )

5 - Lesson - 5.2.2.1 REIMBURSABLE RESOURCES (73 )

5 - Lesson - 5.2.2.2 STATUS OF REIMBURSABLE RESOURCES (74 )

5 - Lesson - 5.2.2.3 ACCOUNTING FOR REIMBURSABLE AGREEMENTS (75 )

5 - Lesson - 5.2.2.4 BUDGETARY ACCOUNTING (76-82 )

5 - Lesson - 5.2.2.5 PROPRIETARY ACCOUNTING (83-85 )

5 - Lesson - 5.2.3.1 Proprietary Accounting Entries for Reimbursable (86-91 )

5 - Lesson- 5.3 INTEGRATION OF BUDGETARY & PROPRIETARY (92-101 )

5 - QUESTIONS - 102

5 - EXERCISE - 3 (103)

EXERCISE 3

6 - LESSON 6 – FINANCIAL STATEMENT PRESENTATION AND DISCLOSURE (105 - 107)

6 - LESSON - 6.1 THE BALANCE SHEET (108-110)

6 - LESSON - 6.2 THE STATEMENT OF NET COST (111-113)

6 - LESSON - 6 .3 THE STATEMENT OF CHANGES IN NET POSITION (114-117)

6 - LESSON - 6.4 THE STATEMENT OF BUDGETARY RESOURCES (118-124)

6 - LESSON - 6.5 GOVERNMENT WIDE TREASURY ACCOUNT (125-129)

6 - QUESTIONS (130)