Accounting (Governmental)

Course number: AA799805

This course on accounting for governmental entities is intended to be used by anyone who would like to gain knowledge of accounting and financial reporting currently recommended for state and local governmental units. The course provides an overview of (1) the fundamental concepts underlying state and local governmental accounting and reporting, (2) the importance of budgetary accounting in government, and (3) the recognition rules and journal entries related to governmental financing. It also describes (1) the accounts and journal entries related to transactions specific to governmental entities, (2) the process of defining the governmental reporting entity, (3) the components of the annual comprehensive financial report (ACFR), (4) the reporting requirements for government-wide and fund-based financial statements, and (5) other required information in the ACFR. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.

NASBA field of study: Accounting (Governmental)    Course credit: 8 hours

Course number: AA494903

The accounting used by government entities is substantially different from the accounting used by for-profit organizations. This course describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the comprehensive annual financial report, budgetary reporting, and nonexchange transactions. In short, Governmental Accounting is an essential desk reference for the professional accountant. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study: Accounting (Governmental)    Course credit: 13 hours

Course number: AA669124

Based on the Wiley GAAP for Governments text, this course provides the latest information on GAAP, with coverage designed specifically for government entities. Includes up-to-date implementation information and explanations of the important developments in governmental GAAP. Illustrations help provide a comprehensive guide to financial reporting for governments at the state and local level. Also includes thorough explanations and expert implementation advice. You will: get up to speed on the newest accounting pronouncements; understand how GAAP applies to government bodies and pension plans; study flowcharts, diagrams, and charts to gain a deeper understanding; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study: Accounting (Governmental)    Course credit: 40 hours