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Governmental GAAP: Fund Financial Statements (Second Edition) (Currently Unavailable)

CPE Credit:	2 hours for CPAs

This two CPE hour course introduces you to the fund financial statements that generally accepted accounting principles (GAAP) require of a state or local government.

Note: This course does not contain audio.

Publication Date: May 2017

Topics Covered

Accounting

Learning Objectives

Identify the basic government-wide financial statements
Explain the content and structure of basic financial statements for governmental, proprietary, and fiduciary funds

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Accounting (Governmental) (2 hours)

Program Prerequisites
Basic understanding of governmental GAAP and the content of a state or local government's comprehensive annual financial report.

Advance Preparation
None

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