Intermediate Governmental Accounting

Delivery Method:
Group Live 32.5 CPE, 2.7 CEU, 27 Contact Hours
QAS Self Study 3 CPE, .4 CEU, 4 Contact Hours

Attendance Policy: Our classroom training requires attendance during all parts of the instructional program. Instructors are required to take attendance and cannot approve student absences during class time. Please carefully consider your schedule when selecting class dates.

Field of Study: Accounting (Governmental)

Intermediate Governmental Accounting examines the governmental environment and how governmental GAAP have been designed to meet the objectives of financial reporting in governments. This course concentrates on financial reporting in governments and looks at the financial reporting model as prescribed by GASBS 34, ending with an exercise reconciling the governmental fund level financial statements to the government-wide financial statements.   


Upon successful completion of this course, the participant should be able to recognize characteristics of the governmental environment and how those characteristics affect accounting within a government, apply concepts learned in Introductory Governmental Accounting, Parts I and II related to measurement foci and bases of accounting, recognize unique accounting transactions associated with governmental accounting, recognize what constitutes the reporting entity and methods of presenting component units, and recall what is included in basic financial statements and comprehensive annual financial reports.


Prerequisites: Introductory Governmental Accounting Part I and II

Who Should Attend? This course is for state government accounting and financial reporting professionals and others responsible for oversight and administration of a state agency’s finances.

Advance Preparation: None

Program Level: Basic


NASBA logoUniversity of Georgia, Carl Vinson Institute of Government, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  https://www.nasbaregistry.org


For more information regarding refund, concerns and program cancellation policies, please contact Sharon VerBeek at the contact information listed.


November 12 - November 18, 2020