Government Accounting and Reporting

Course Information

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Title: Government Accounting and Reporting
Category: Accounting and Auditing
Field of Study: Accounting (Governmental)
Course Code: A022-0398
CPE Credits: 8.0
Price: 59.95



This course on accounting for governmental entities is intended to be used by anyone who would like to gain knowledge of accounting and financial reporting currently recommended for state and local governmental units. The course provides an overview of (1) the fundamental concepts underlying state and local governmental accounting and reporting, (2) the importance of budgetary accounting in government, and (3) the recognition rules and journal entries related to governmental financing. It also describes (1) the accounts and journal entries related to transactions specific to governmental entities, (2) the process of defining the governmental reporting entity, (3) the components of the comprehensive annual financial report (CAFR), (4) the reporting requirements for government- wide and fund-based financial statements, and (5) other required information in the CAFR.

Delivery Method: Online Interactive Self Study

Level: Intermediate

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Accounting and Auditing

Field of Study: Accounting (Governmental)

Passing Score: 70%

Technical Details: Accounting Governmental: Technical

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Chapter 1 Fundamentals of Governmental Accounting and Financial Reporting 1. Identify unique features of the governmental environment 2. Recognize major concepts of governmental accounting. 3. Identify basic concepts for financial reporting in governmental accounting. 4. Recognize the differences between the various governmental fund types. Chapter 2 Special Funds and Financial Reporting Models 1. Recognize the basic differences in financial reporting requirements of the different fund types. 2. Identify how governmental funds are reported and rules for separate reporting as major funds. 3. Recognize key elements of government-wide financial statements.

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QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA