- NY Credits : 4.0
- TX Credits : 4.0
Trends in Governmental Accounting
It is of critical importance for an entity to examine how an inside threat could harm an organization, both in the short term and extending into the future. Who in the entity has access to sensitive data that, if exposed or lost, could significantly disrupt or harm the organization’s healthy operations? The potential population of insiders who may threaten the viability of a business can be quite extensive. In this course, we will examine history to identify the different types of insider threats to an organization.
Upon successful completion of Trends in Governmental Accounting, the user should be able to:
recognize what is involved with the integration of the budget with the accounting system,
identify the requirements for nonexchange transactions,
recognize the accounting principles for sales and pledges of receivables and future revenues,
determine how revenues and expenditures affect fund balance,
identify the primary government reporting and the relationship with component units,
identify major characteristics of a grant management system,
recognize key provisions of the guidance for government combinations and disposals of government operations,
identify relevant internal controls for a governmental entity, and
identify the fundamental elements of service efforts and accomplishments reporting.