Introduction to Governmental Accounting 103

Overview

Intro to Governmental Accounting 103 is the natural follow up course to the first two Intro to Governmental Accounting courses, 101 and 102, and will take a dive into more complex issues surrounding the reporting of capital assets and long-term debt, investment accounting, and a little introduction to grant accounting and reporting.  

Highlights

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

Prerequisites

For Intro to GA 103, they should have Intros to 101 and 102

Designed For

State an Local Governmental Accountants and Auditors

Objectives

• Obtain a deeper understanding of the nuances of capital asset accounting, reporting and note disclosures
• Learn to differentiate between the various types of debts, both governmental, proprietary and other, including note disclosure requirements

Preparation

None