Proprietary Funds Financial Statements

Proprietary funds financial statements provide a detailed account of financial activities for government-run businesses that operate in a manner similar to private enterprises, focusing on the determination of operating income, changes in net assets, and cash flows.

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Proprietary Funds Financial Statements Overview and Objectives lesson thumbnail Proprietary Funds Financial Statements Overview and Objectives Governmental Fund Structure lesson thumbnail Governmental Fund Structure Internal Service Fund lesson thumbnail Internal Service Fund Enterprise Fund lesson thumbnail Enterprise Fund Proprietary Funds Financial Statements Summary lesson thumbnail Proprietary Funds Financial Statements Summary Proprietary funds financial statements - Practice Questions lesson thumbnail Proprietary funds financial statements - Practice Questions

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Governmental Accounting: Part 2
Module: 3 Concepts, 24 Lessons
Proprietary Funds Financial Statements Overview and Objectives
1:11
Governmental Fund Structure
0:31
Internal Service Fund
8:16
Enterprise Fund
5:34
Proprietary Funds Financial Statements Summary
0:43
Proprietary funds financial statements - Practice Questions
3:35
Fiduciary Funds Financial Statements Overview and Objectives
1:31
Governmental Fund Structure
0:38
Introduction to Fiduciary Funds
1:55
Custodial Fund
1:43
Investment Trust Fund
1:25
Private Purpose Trust Fund
1:50
Pension Trust Fund
1:54
Fiduciary Funds Disclosures
2:49
Fiduciary Funds Financial Statements Summary
0:42
Fiduciary funds financial statements - Practice Questions
4:46
Government-Wide Financial Statements Overview and Objectives
1:13
Governmental Fund Structure
1:09
Introduction to Government-Wide Financial Statements
1:00
Government Statement of Net Position
4:49
Government Statement of Activities
0:50
Program Approach
2:30
Government-Wide Financial Statements Summary
1:19
Government-wide financial statements - Practice Questions
3:26