Intermediate Governmental Accounting

Training Type: 
Live Training
Course Status: 
Repeat Offering
Date and Time: 
Dec 11 2014 - 9:00am to 5:00pm  CST
Dec 12 2014 - 8:00am to 4:00pm  CST
Region: 
Central
Location: 

San Antonio, TX (DoubleTree by Hilton Downtown)

502 W. Cesar E. Chavez Blvd.
San Antonio, TX 78207
United States
Phone: 
+1 (210) 224-7155
Level: 
Intermediate
Field of Study: 
Accounting – Governmental
CPE Credits: 
16
Member Price: 
$580.00
Non-Member Price: 
$790.00
Speakers: 
Director
GFOA
Senior Program Manager
GFOA
Who Will Benefit: 

Mid-level finance officers, accountants, independent auditors, and other persons with a basic knowledge of private-sector accounting.

[Note: The material in this seminar is also part of the GFOA’s Accounting Academy: An Intensive Introduction to Governmental Accounting, Auditing, and Financial Reporting.]

Program Description: 

This seminar is designed to provide participants with a solid working knowledge of the specialized accounting and financial reporting used for state and local governments.  Emphasis is placed throughout on differences between private- and public-sector theory and practice.

Seminar Objectives: 

Those who successfully complete the seminar should be able to:

  • Explain why and how governmental accounting differs from business accounting;
  • Select the appropriate fund to use to account for a given function or activity;
  • Properly apply specialized public-sector account classifications and financial reporting terminology;
  • Distinguish the accrual treatment of transactions and events from the modified accrual treatment of those items;
  • Determine which legally separate units should be included within the financial reporting entity and how they should be presented there;
  • Perform basic journal entries at the fund level;
  • Identify the basic steps in converting fund data for inclusion in government-wide financial statements;
  • Make basic budgetary journal entries and determine when a budgetary comparison is required and at what level of detail; and
  • Identify the components of each of the three basic sections of a comprehensive annual financial report.
Agenda: 
Registration Form: