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Accounting for Bond Issues or Debt Financing

Accounting for bond Issues or Accounting for bond Issues or debt FinancingDebt FinancingSpeaker: Speaker: Linda W. Dufresne, Linda W. Dufresne, CPA, CPA, President, Dufresne & Associates, CPA, PAPresident, Dufresne & Associates, CPA, PACourse ObjectivesCourse Objectives Life of a bond issue Proper entries to record your governmental fund and proprietary fund bond transactions Use of Accounting funds Recording bond issuance Recording bond proceeds expenditures Year end adjustments Practice example transaction Disclosures financial Statements EMMA Build America BondsLife of a bond IssueLife of a bond issue Pre-issuance Inducement resolutions bond documents drafted by bond counsel Trust indenture/ordinance/resolution creates trust estate and establishes legal foundation for tax exemption of interest on the bonds Official statement Offering document disclosing information required to be disseminated to potential purchasers of the bonds Loan agreement Obligation to repay debt created by the bonds Closing documents bond documents reviewed and comments provided to bond counsel by Co- bond counsel Issuer counsel Disclosure counsel

When to use General Fund or Establish When to use General Fund or Establish Other Type of Governmental FundOther Type of Governmental Fund Capital Projects Fund Useful to report major capital acquisition and construction separately from ongoing operations Avoids distortions in financial resources trend information GAAP provide for use of capital projects funds “to account

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