Introduction to Governmental Accounting 103

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Overview

Intro to Governmental Accounting 103 is the natural follow up course to the first two Intro to Governmental Accounting courses, 101 and 102, and will take a dive into more complex issues surrounding the reporting of capital assets and long-term debt, investment accounting, and a little introduction to grant accounting and reporting.

Delivery Method: Individual webcast

CPE Credit: 2

Program Level: Intermediate

Highlights

Major and Non-major funds
Basis of accounting variations
Why geography matters in a financial statement report

Prerequisites

For Intro to GA 103, they should have Intros to 101 and 102

Designed For

State an Local Governmental Accountants and Auditors

Objectives

Obtain a deeper understanding of the nuances of capital asset accounting, reporting and note disclosures
Learn to differentiate between the various types of debts, both governmental, proprietary and other, including note disclosure requirements