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Introduction to Governmental Accounting

 Various
 
2.0
Registration is Open
Member Price
$79.00 Regular Registration
Your Price
$109.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Mon, 06/23/2025 from 4:00 pm to 5:51 pm
 Thu, 07/10/2025 from 7:00 pm to 8:51 pm
 Wed, 07/30/2025 from 12:00 pm to 1:51 pm
 Wed, 08/13/2025 from 2:00 pm to 3:51 pm
 Fri, 08/29/2025 from 4:00 pm to 5:51 pm
 Tue, 09/09/2025 from 10:00 am to 11:51 am
 Tue, 09/30/2025 from 12:00 pm to 1:51 pm
 Fri, 10/03/2025 from 2:00 pm to 3:51 pm
 Fri, 10/24/2025 from 4:00 pm to 5:51 pm
 Thu, 11/06/2025 from 10:00 am to 11:51 am
 Fri, 11/21/2025 from 12:00 pm to 1:51 pm
 Tue, 12/02/2025 from 7:00 pm to 8:51 pm
 Tue, 12/09/2025 from 4:00 pm to 5:51 pm
Designed For:

Accounting Professionals

Prerequisite:

None

Governmental accounting is distinct from other forms of accounting, requiring a unique approach to financial reporting. This course introduces the fundamentals of governmental accounting, including fund accounting principles and the modified accrual basis of accounting. Participants will explore the structure and purpose of fund financial statements alongside government-wide financial statements, gaining a comprehensive understanding of their layouts and key elements. The course also delves into critical topics such as the concept of component units, the role and structure of Management Discussion & Analysis (MD&A), and the preparation and importance of the Annual Comprehensive Financial Report (ACFR). Perfect for those new to governmental accounting, this course provides a solid foundation for understanding and applying these essential principles.

Delivery Method: Individual webcast
CPE Credit: Auditing (governmental)
Program Level: Basic

Sponsors

For Technical Support: 
Please contact the ACPEN Help Desk at (877) 602-9877, [email protected]   or visit https://vscpa.acpen.com/Support/. The Help Desk is available by phone 24/7, 365 days a year. Allow 1 business day for email

Objectives

  • Recall the requirements of governmental financial reporting
  • Recognize organizations that follow governmental financial reporting standards
  • Identify elements of governmental financial statements
  • Identify the appropriate fund classification
  • Identify the requirements to be a component unit
  • Recognize the components of net position for different fund types

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.