CE/CPE Course Information

Governmental Accounting: Concepts and the CAFR

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Accounting-Governmental
Program Level: Overview
Lesson Version: 17-1
Publication/Revision Date: September 20, 2016
Prerequisites/Advanced Preparation: None

Learning
Objectives
    After completing this course, you will be able to
  • Answer questions about the financial reporting framework for state and local governments
  • Determine the required content of a CAFR
  • Identify the financial reporting entity
  • Analyze government-wide financial statements
  • Answer questions about fund accounting
  • Analyze fund financial statements
  • Account for interfund transfers
Course Topics
  1. Objective and Elements
  2. The CAFR and the Reporting Entity
  3. Measurement Focus and Basis of Accounting
  4. Financial Statement Basics
  5. Government-Wide Reporting
  6. Fund Accounting
  7. Fund Financial Statement Basics
  8. Governmental Funds Reporting
  9. Proprietary Funds Reporting
  10. Fiduciary Funds Reporting
  11. Interfund Activity

This self-study course consists of an Audiovisual presentation, a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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