This beginning course addresses the accounting cycle, budgetary accounting, and governmental fund accounting. Areas covered include principles of debit and credit, the general ledger, understanding a balance sheet, and correcting entries. CEU/CPE 6/7
This course continues Basic Governmental Accounting by introducing recognition principles for assets, liabilities, equity, revenue and expenses, as well as, delving deeper into governmental fund statements and financial reporting for proprietary and fiduciary funds.CEU/CPE: 6/7
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