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Enterprise Fund Accounting
This seminar is designed to familiarize participants with features of accounting and financial reporting for enterprise funds and stand-alone business-type activities that differ from private-sector theory and practice. It also familiarizes participants with the format and contents of a comprehensive annual financial report (CAFR) for an enterprise fund or stand-alone business-type activity prepared in accordance with both generally accepted accounting principles (GAAP) and the program requirements of the Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program. Updated to include GASB Statement No. 86, Certain Debt Extinguishment Issues; GASB Statement No. 88, Certain Disclosures Related to Debt Including Direct Borrowings and Direct Placements; and GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period.
Garden Grove - Hyatt Regency Orange County 11999 Harbor Blvd Harbor & Chapman Garden Grove, CA 92840
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