Checkpoint Learning

Checkpoint Learning

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Governmental Fund Accounting and Interfund Activity  

CATEGORY: Accounting & Auditing
COURSE ID: CLGOV2, VERSION 1.00
(87)
  Online & Mobile
3 CPE Credits
Level: Basic

Preparing governmental financial statements takes special knowledge in fund accounting. The Governmental Accounting Standards Board (GASB) issues specific pronouncements for guidance and regulation of governmental financial statements and this course references the applicable standards. This course steps through the different categories and types of funds with an overview of the basics of each fund then presents interfund activity and balances as well as interfund loans.

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