State Fund Accounting Course Outline

10 — Introduction 

20 — History Of The State Uniform System Accounting Process 

21 — Financial Controls 

22 — An Introduction to Internal Controls 

30 — State Accounting 

40 — State Controller’s Documents 

50 — Budgetary Accounting 

60 — Fund Balance

70 — Cash 

80 — Receivables 

82 — Receivables – Loans 

84 — Inventory 

86 — Investments 

88 — Prepaid Expenses And Other Assets 

90 — Capital Assets 

100 — Income 

110 — Disbursements 

120 — Payables and Other Liabilities 

130 — Payroll Accounting 

140 — Federal Trust Funds 

150 — Financial Reporting 

160 — Cost Accounting