GFOA Governmental Accounting Intensive Series.

February 2 – February 5, 2021

Session 1 – The Government Environment and Fund Accounting
The Government Environment and its Impact
Funds and Fund Types
Measurement Focus and Basis of Accounting

Session 2 – Governmental Fund Accounting
Categories of Events and Transactions
Governmental Fund Revenue Recognition
Governmental Fund Expenditures
Other Financing Sources and Uses

Session 3 – Governmental Fund Reporting
Financial Statement Elements
Governmental Fund Financial Statements

Session 4 – Proprietary Fund Accounting and Reporting
Enterprise Funds
Internal Service Funds
Proprietary Fund Financial Statements

Session 5 – Fiduciary Fund and Component Unit Accounting and Financial Reporting
Identifying Component Units
Fiduciary Activities
Fiduciary Fund Accounting
Fiduciary Fund Financial Statements
Component Unit Reporting

Session 6 – Government-wide Financial Reporting
Interfund Activity
Government-wide Financial Statements

Session 7 – Completing the Basic Financial Statements
Supplementary Information, and comprehensive annual financial reports
Note Disclosures
Budgetary Reporting
Required Supplementary Information
Overview of a Comprehensive Annual Financial Report

Learning Objectives:

Those who successfully complete this series should obtain a solid understanding of each of the following:

Member Price: $490.00
Non-member Price: $980.00

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