Course Information

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Governmental GAAP for State and Local Governments: Expenses and Expenditures
Author: Larry P. Bailey, D. Scott Loyd and Michael A. Crawford

Description:

With the issuance of GASB 34, governmental entities must measure and report in their financial reports the transactions that give rise to both expenses and expenditures. Expenses and expenditures may arise from nonexchange transactions as well as exchange transactions. This course discusses the basic rules that governmental entities should follow to report these transactions in governmental funds, proprietary funds, government-wide financial statements, and fiduciary funds.

Course Details:
Price:  $25.00
Field of Study:  Accounting (Governmental)
Prerequisites:  Basic knowledge of accounting
Level:  Intermediate
Course was last updated on:  06/28/2005
Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 1.00 CPE
QAS 1.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.