Governmental Accounting and Reporting
This CPE course is excellent for those familiar with fundamental state and local governmental concepts, who are looking to perform an in-depth review of fundamentals, such as how to prepare Agency Fund, Internal Service Fund, Investment Trust Fund, and Special Revenue Fund financial statements.
This course also offers an opportunity for those not familiar with fundamental state and local governmental concepts to learn the basics of governmental accounting and reporting.
This course will prepare you to:
- Recognize the fund structure used by state and local governments
- Differentiate between the various Measurement Focuses and Bases of Accounting (MFBA) used in governmental financial statement
- Recognize key fund accounting transactions and events
- Identify the components of the capital assets and long-term liabilities note disclosures
- Identify the complexities of eliminating the internal service funds before preparing the government-wide financial statement
- Prepare the government-wide financial statements and required reconciliations using the conversion worksheets and enterprise fund financial statements
- Foundations of governmental accounting
- Fund accounting
- Preparing the government-wide financial statements
- Note disclosures
- Deferred outflows of resources and deferred inflows of resources
Who Will Benefit?
- Auditors and financial managers responsible for the accounting and reporting of state and local governments, agencies, divisions, and teams
Enhanced On-Demand Format
This Enhanced On-Demand Format features audio and voice narration to keep you actively engaged with the course content. Additionally, updated course navigation allows you to easily move throughout the material. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.
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