Session 1 - The Government Environment and Fund Accounting
The Government Environment and its Impact
Funds and Fund Types
Measurement Focus and Basis of Accounting

Session 2 - Governmental Fund Accounting
Categories of Events and Transactions
Governmental Fund Revenue Recognition
Governmental Fund Expenditures
Other Financing Sources and Uses

Session 3 - Governmental Fund Reporting
Financial Statement Elements
Governmental Fund Financial Statements

Session 4 - Proprietary Fund Accounting and Reporting
Enterprise Funds
Internal Service Funds
Proprietary Fund Financial Statements

Session 5 - Fiduciary Fund and Component Unit Accounting and Financial Reporting
Identifying Component Units
Fiduciary Activities
Fiduciary Fund Accounting
Fiduciary Fund Financial Statements
Component Unit Reporting

Session 6 - Government-wide Financial Reporting
Interfund Activity
Government-wide Financial Statements

Session 7 - Completing the Basic Financial Statements
Supplementary Information, and CAFRs
Note Disclosures
Budgetary Reporting
Required Supplementary Information
Overview of a Comprehensive Annual Financial Report

Level: Intermediate
Field of Study: Accounting – Governmental
CPE Credits: 14
Member Price: $249.00
Non-Member Price: $499.00

Prerequisite: Basic understanding of private-sector accounting and financial reporting.

Note: All participants must have a personal computer, tablet or cell phone with internet capability, and/or a seperate speaker phone or computer speakers for the audio portion of the presentation.

Who Will Benefit: Accountants and auditors new to the public sector.

Once registered you will access this LMS Class at learn.gfoa.org

Please use a modern browser like Firefox, Chrome, Vivaldi, Edge, or Safari on Apple systems to access your class on the GFOA Learning Management System - learn.gfoa.org

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