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DTSTAMP:20260514T050549Z
DTSTART:20270605T200000Z
DTEND:20270605T220000Z
SUMMARY: Introduction to Governmental Accounting
DESCRIPTION: Governmental accounting differs significantly From other forms of accounting & requires a distinct approach to financial reporting. This course introduces the foundational principles of governmental accounting\, including fund accounting concepts & the modified accrual basis of accounting.

Participants will explore the structure & purpose of governmental fund financial statements & government-wide financial statements\, gaining clarity on their objectives\, layouts & key elements. The course also addresses essential topics such as component units\, the role & structure of Management's Discussion & Analysis (MD&A) & the preparation & significance of the Annual Comprehensive Financial Report (ACFR).

Designed for those new to governmental accounting-- or those seeking a refresher-this course provides a solid foundation for understanding & applying governmental financial reporting principles. The course has been updated to reflect recent guidance issued by the Governmental Accounting Standards Board\, including GASB Statements 101-105\n 
CLASS:PUBLIC
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