Fundamentals of Governmental Accounting and Reporting
Featuring real-life examples of CAFR, financial statements and updates of recent GASB standards, this course offers underlying concepts and shows you how they are applied.
Format
Online, Text
NASBA Field of Study
Accounting (Governmental)
Level
Intermediate
CPE Credits
7
Author(s)
Bruce Chase
Availability
Product Number
163216
Get the refresher you need.
Are you new to the governmental arena or need a refresher to keep up with changes?
Featuring the foundational tenets of governmental accounting and reporting in today's environment, this CPE course covers more than just buzzwords.
In addition to real−life examples of CAFR, financial statements and updates of recent GASB standards, this course offers underlying concepts and shows you how they are applied.
- Accounting and finance professionals working in the state and local government environment
- Auditors with state and local government clients who seek a refresher in fundamental governmental accounting and reporting concepts.
- The governmental environment and GAAP
- Fund accounting and the financial reporting model
- Budgeting
- MFBA
- Revenues and expenditures
- Governmental, proprietary, and fiduciary funds
- Government-wide financial statements
- CAFR
- Special purpose governments
- Deferred outflows of resources and deferred inflows of resources
- Identify unique aspects of the governmental environment.
- Identify the governmental fund types and fund categories.
- Apply the appropriate MFBA (Measurement Focus and Basis of Accounting) to fund accounting & reporting
- Determine how to classify, measure, and report governmental revenues and expenditures.
- Recognize the financial reporting structure used by governments.
- Distinguish the format and reporting requirements for government-wide financial statements.
- Recognize special purpose governments.
- Identify the impact of capital assets and long-term liabilities at the fund reporting level as well as government-wide financial statement level.
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2 to 5 registrants
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