Virtual
Basic Concepts of Governmental Accounting, Financial Reporting and Auditing 2023
Date: March 20, 2024
Time: 8 a.m. – 3:30 p.m. PT
Member
$299.00
Nonmember
$399.00
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Overview
This course will review governmental accounting and financial reporting, including auditing, internal controls and governmental fund accounting and budgeting.
To understand GASB pronouncements, especially GASB 34, published financial reports will be discussed, and a case study on a California city that emphasizes the governmental accounting and financial reporting model. A review of the new GASB Pension and OPEB Standards will be covered with class exercises on actuarial accounting valuations in financial reporting and note disclosures.
Product Code
1000001924-118452
Credit Type
CPE: 8CPE-AA: 8CPE-GT: 8CPE-Technical: 8YB: 8Accessibility
Closed Captioning Available
Intended Audience
Professionals in Government and Public Accounting.
NASBA Field of Study
- Accounting
- Auditing
Level of Difficulty
Basic
Prerequisites
None.
Advance Preparation
None.
Learning Objectives
Major Subjects
- Governmental environment: cities, counties, special districts and other agencies
- GASB 34 accounting and financial reporting, including measurement focus, the basis of accounting and fund accounting
- Governmental auditing issues, including risk assessment and internal controls and compliance
- GASB Pension and OPEB Standards
- Update GASB's standards, including GASB No. 87, Leases
- Review GASB's Exposure Draft on Financial Reporting Model Improvements
Faculty
Additional Details
This course was recorded on 6/2/2023. The instructor will be available via the chat feature to answer questions during the presentation.