Accounting and Disclosures for Debt

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.

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

Coming Soon.

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