Date and Time:
Jul 21 2020 - 11:00am to 01:00pm EDT
Jul 21 2020 - 02:00pm to 04:00pm EDT
Jul 22 2020 - 11:00am to 01:00pm EDT
Jul 22 2020 - 02:00pm to 04:00pm EDT
Jul 23 2020 - 11:00am to 01:00pm EDT
Jul 23 2020 - 02:00pm to 04:00pm EDT
Jul 24 2020 - 02:00pm to 04:00pm EDT
Program Description:
Detailed Instructions on how to access the GFOA Learning Management System will be sent to all class participants prior to the first day of class
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.
Who Will Benefit: Accountants and auditors new to the public sector.
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.