Accounting and Disclosures for Debt

Accounting and Disclosures for Debt

Course Overview

Title

Accounting and Disclosures for Debt

Level

Basic

Prerequisite

None

Field of Study

Accounting — Governmental

Topics

Accounting and Financial Reporting

Format

Internet Training / Webinar

CPE

2

From long-term general obligation bonds to short-term borrowings, debt is a fact of life in the public sector. All the same, many questions and issues can, and do, arise in connection with accounting and financial reporting for debt. This seminar will examine the appropriate journal entries related to debt in a wide range of circumstances, as well as the note disclosure requirements that apply in each case.

Learning Objectives

Those who successfully complete this seminar should be able to understand and prepare journal entries and the required financial reporting disclosures associated with the following types of debt:

  • Basic bond issuance
  • Refunding debt
  • Demand bonds
  • Special assessment debt
  • Conduit debt
  • Leases
  • Short-term debt
  • Long-term borrowings within the reporting entity
  • Proprietary fund debt

Who Will Benefit

CFO/Finance Director

Controller

Accountant

Treasurer

Auditor

Sample Agenda

Coming Soon.

Register

Scheduled Offerings

Format / Location

TBD

Course Instructors

This course is taught by finance officers and other industry experts.

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