QAS Self-Study
Basic
CPE Credits
8 Credits: Accounting (Governmental)
Course Description
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 comprehensive annual financial report (CAFR), (4) the reporting requirements for government- wide and fund-based financial statements, and (5) other required information in the CAFR.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Chapter 1
- Recognize major concepts of governmental accounting.
- Identify basic concepts for financial reporting in governmental accounting.
- Recognize the differences between the various governmental fund types.
Chapter 2
- Recognize the basic differences in financial reporting requirements of the different fund types.
- Identify how governmental funds are reported and rules for separate reporting as major funds.
- Recognize key elements of government-wide financial statements
Course Specifics
|
Course ID 5206012 |
Revision Date January 29, 2021 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Yellow Book Notice: Auditors must use professional judgment when determining and documenting if a course qualifies for Yellow Book in accordance with the Government Accountability Office, Government Auditing Standards, December 2018 Revision and Guidance on GAGAS Requirements for Continuing Professional Education.
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Governmental Accounting & Reporting
CPE CREDITS
8 Credits: Accounting (Governmental)
$232.00 – $262.00
QAS Self-Study
Basic
CPE Credits
8 Credits: Accounting (Governmental)
Course Description
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 comprehensive annual financial report (CAFR), (4) the reporting requirements for government- wide and fund-based financial statements, and (5) other required information in the CAFR.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Chapter 1
- Recognize major concepts of governmental accounting.
- Identify basic concepts for financial reporting in governmental accounting.
- Recognize the differences between the various governmental fund types.
Chapter 2
- Recognize the basic differences in financial reporting requirements of the different fund types.
- Identify how governmental funds are reported and rules for separate reporting as major funds.
- Recognize key elements of government-wide financial statements
Course Specifics
|
Course ID 5206012 |
Revision Date January 29, 2021 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Yellow Book Notice: Auditors must use professional judgment when determining and documenting if a course qualifies for Yellow Book in accordance with the Government Accountability Office, Government Auditing Standards, December 2018 Revision and Guidance on GAGAS Requirements for Continuing Professional Education.
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Governmental Accounting & Reporting
CPE CREDITS
8 Credits: Accounting (Governmental)
$232.00 – $262.00