Accounting and Financial Reporting

Governmental Accounting Intensive Series

e-Learning Course

August 3, 2021

11 a.m.-1 p.m. ET

August 3, 2021

2-4 p.m. ET

August 4, 2021

11 a.m.-1 p.m. ET

August 4, 2021

2-4 p.m. ET

August 5, 2021

11 a.m.-1 p.m. ET

August 5, 2021

2-4 p.m. ET

August 6, 2021

Noon-1 p.m. ET

August 6, 2021

2-4 p.m. ET


  • Field of Study: Accounting (Governmental)
  • Credits: 14.00
  • Prerequisite: none
Details:

This series consists of seven sessions covering the following topics:

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 Overview of a Comprehensive Annual Financial Reports
Note Disclosures
Budgetary Reporting
Required Supplementary Information
Overview of a Comprehensive Annual Financial Report

Learning Objectives:
  • Those who successfully complete this series should obtain a solid understanding of each of the following:
  • Generally accepted accounting principles (GAAP) for state and local governments,
  • The unique environmental factors that have led to specialized accounting and financial reporting for state and local governments,
  • Fund accounting,
  • Government-wide financial reporting,
  • Measurement focus and basis of accounting,
  • How to categorize and measure transactions and events,
  • Component units,
  • Budgetary reporting, and
  • Elements of a comprehensive annual financial report.

  • Member Price: $490.00
  • Non-member Price: $980.00
Register