ACPEN: Introduction to Governmental Accounting 102

Overview

Intro to Governmental Accounting 102 is the natural follow up course to the original Intro to Governmental Accounting 101. In this session, we will tackle unique things like what makes a fund a major fund, what are the differing basis of accountings used, why geography matters in the world of state and local governmental reporting, and many other intermediate type topics. A great course to take after you have taken Intro to Governmental Accounting 101.  

Highlights

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

Prerequisites

For Intro to GA 102, they must have Intro to GA 101

Designed For

State an Local Governmental Accountants and Auditors

Objectives

• Increase your knowledge base of governmental accounting beyond the basics
• Understand the difference in fund accounting, why it matters, and what types of funds there are
• Learn to decipher the differences in the various basis of accountings used throughout the report

Preparation

None