Conversions and Consolidations

Preparing financial statements for government entities can be quite complex.  This course will deepen your understanding of three key aspects: the conversion of governmental fund data to be incorporated into the government-wide financial statements, the consolidation of certain types of interfund balances and activity, and the allocation of direct costs and disallocation of any indirect costs in the governmental activities column of the government-wide financial statements.

• Publication date: September 2024