Companion to PPC's Guide to Preparing Governmental Financial Statements - Course 3 - Cash and Investments (GFSTG203)  

Identify issues related to cash that may affect governmental financial statements.

Determine what issues related to investments might affect governmental financial statements.

Recognize issues related to repurchase and reverse repurchase agreements, securities lending transactions, and joint ventures that could affect governmental financial statements.

Recognize how to best make the disclosures about deposit and investment risk required by GASBS Nos. 3 and 40.

Determine what issues related to derivative instruments and use of the equity method to report investments in common stock may affect governmental financial statements.