Display event - Conversions and Consolidations

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Conversions and Consolidations

Preparing financial statements for government entities can be quite complex. This course will deepen your understanding of three key aspects: the conversion of governmental fund data to be incorporated into the government-wide financial statements, the consolidation of certain types of interfund balances and activity, and the allocation of direct costs and disallocation of any indirect costs in the governmental activities column of the government-wide financial statements.

Learning Objectives:

Identify the basic information needed to prepare the government-wide financial statements.
Review and perform the necessary journal entries to convert governmental fund data to the government-wide financial statements, consolidate interfund balances and activity, allocate direct costs, and disallocate indirect costs.

Where

GFOA Learning Management System (LMS) https://learn.gfoa.org/

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