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.
DESIGNED FOR
State an Local Governmental Accountants and Auditors
BENEFITS
- 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
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
ADVANCE PREPARATION
None