Government Accounting Intensive Series
Course Overview
Title | Governmental Accounting Intensive Series |
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Level | Basic |
Field of Study | Accounting (Governmental) |
Format | eLearning |
CPE | 14 |
Accountants and auditors new to the public sector must immediately face the daunting challenge of familiarizing themselves with the highly specialized rules, guidelines, and practices applicable to state and local governments. This series, intended for those who already possess at least a basic knowledge of private-sector accounting, assists newcomers in making this difficult, but essential, transition.
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
- Elements of an annual comprehensive financial report
Who Will Benefit
Those wishing to obtain an understanding of the accounting and financial reporting for state and local governments.
Schedule and Sample Agenda
This series consists of seven sessions covering the following topics:
Session 1 - The Government Environment and Fund Accounting |
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Session 2 - Governmental Fund Accounting |
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Session 3 - Governmental Fund Reporting |
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Session 4 - Proprietary Fund Accounting and Reporting |
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Session 5 - Fiduciary Fund and Component Unit Accounting and Financial Reporting |
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Session 6 - Government-wide Financial Reporting |
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Session 7 - Completing the Basic Financial Statements |
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