Course curriculum

  • 1

    Course Overview

    • Cover Page

    • Housekeeping

    • Student Information

    • Introductions

    • Instructor

    • Table of Contents

    • Objectives
  • 2

    Lesson 1

    • Lesson 1 - US Treasury Policy and Guidance

    • Lesson 1.1 - Treasury Documents and Policy Guidance for Accounting and Reporting

    • Lesson 1.1.1 - Treasury Finance Manual (TFM)

    • Lesson 1.1.2 - TFM Bulletins

    • Lesson 1.1.3 - Transmittal Letters

    • Lesson 1.1.4 - TFM Supplements

    • Lesson 1.1.4.1 - FASTBOOK - Supplement to Volume 1

    • Lesson 1.1.4.2 - Supplement - Standard General Ledger

    • Lesson 1.1.4.2.1 - Structure of Updates to the USSGL

    • Lesson 1.1.4.3 - Transmittal Letter - Overall Guidance

    • Lesson 1.1.4.4 - Section 1 and 2

    • Lesson 1.1.4.5 - Section 3 - Account Transactions

    • Lesson 1.1.4.6 - USSGL Account Transactions Structure

    • Lesson 1.1.4.7 - Section 4 - USSGL Attributes

    • Lesson 1.1.4.8 - Section 5 - Crosswalks to Standard External Reports

    • Exercise 1

    • Exercise 1 - Purpose of Using Cost Information
  • 3

    Lesson 2

    • Lesson 2 - Integrated USSGL Accounting for Direct Appropriations

    • Lesson 2 - Budgetary Accounting Equation

    • Lesson 2.1 - Budgetary Cycle Basic Operating Appropriation

    • Lesson 2.2 - Propriety Accounting Equation

    • Lesson 2.3 - SGL Chart of Accounts

    • Lesson 2.4 - Basic Operating Appropriation Cycle

    • Lesson 2.5 - Integration of Budgetary and Proprietary Accountoung for Basic Operating Appropriation

    • Lesson 2.6 - Budgetary and Proprietary Accounting for Basic Operating Appropriation

    • Lesson 2 - Questions

    • Exercise 2
  • 4

    Lesson 3

    • Lesson 3 - Integrated USSGL Accounting for Reimbursable Authority

    • Lesson 3.1 - Accounting for Reimbursable Agreements

    • Lesson 3.1.1 - Budgetary Accounting Equation Reimbursable

    • Lesson 3.1.2 - Proprietary Accounting Equation for Reimbursable Transactions

    • Lesson 3.1.3 - The USSGL Accounting Flow Reimbursable

    • Lesson 3.1.4 - Budgetary and Proprietary Entries for Reimbursable Transactions

    • Lesson 3 - Questions

    • Exercise 3
  • 5

    Lesson 4

    • Lesson 4 - Selected Year-End Closing Entries

    • Lesson 4.1 - Adjustments to Customer Orders

    • Lesson 4.2 - Adjustments to Customer Orders

    • Lesson 4.3 - Adjust Anticipated Budgetary Resources to Zero

    • Lesson 4.4 - Close Revenues:Gains and Expenses:Losses Into Cumulative Results

    • Lesson 4.5 - Consolidate Unexpended

    • Lesson 4.6 - Close Expended Authority - Direct Appropriations

    • Lesson 4.7 - Entry to Consolidate Unobligated Funds for Expired Authority

    • Lesson 4.8 - Entry to Consolidate Unobligated Funds for Multi:No Year Authority

    • Lesson 4.9 - Example - Post Closing Adjusted Trial Balance - Expired Budgetary

    • Lesson 4.10 - Example - Post Closing Adjusted Trial Balance - Multi:No Year Budgetary

    • Lesson 4 - Questions

    • Exercise 4

    • Exercise 4 - Section A- Recording Budgetary and Proprietary Accounting Transactions for Direct Authority

    • Exercise 4 - Section B - Analysis of the Accounting Records 15 0 0128 (Salaries and Expenses, General Legal Activities, Justice)
  • 6

    Class Summary

    • Class Summary
  • 7

    Final Evaluation

    • Final Evaluation (91)
  • 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

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