Detailed Instructions on how to access the GFOA Learning Management System will be sent to all class participants prior to the first day of class.

Session 1 - The Government Environment and Fund Accounting
The Government Environment and its Impact
Funds and Fund Types
Measurement Focus and Basis of Accounting

Session 2 - Governmental Fund Accounting
Categories of Events and Transactions
Governmental Fund Revenue Recognition
Governmental Fund Expenditures
Other Financing Sources and Uses

Session 3 - Governmental Fund Reporting
Financial Statement Elements
Governmental Fund Financial Statements

Session 4 - Proprietary Fund Accounting and Reporting
Enterprise Funds
Internal Service Funds
Proprietary Fund Financial Statements

Session 5 - Fiduciary Fund and Component Unit Accounting and Financial Reporting
Identifying Component Units
Fiduciary Activities
Fiduciary Fund Accounting
Fiduciary Fund Financial Statements
Component Unit Reporting

Session 6 - Government-wide Financial Reporting
Interfund Activity
Government-wide Financial Statements

Session 7 - Completing the Basic Financial Statements
Supplementary Information, and comprehensive annual financial reports
Note Disclosures
Budgetary Reporting
Required Supplementary Information
Overview of a Comprehensive Annual Financial Report