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Governmental GAAP for State and Local Governments: Revenues

Larry P. Bailey, D. Scot Loyd, & Michael A. Crawford

Most government agencies regularly perform nonexchange, exchange, and exchange-like transactions. The GASB has provided explicit accounting standards for these differing transactions.

This course looks at the basic rules that governmental entities should follow to report these sources of revenue in governmental funds, proprietary funds, government-wide financial statements, and fiduciary funds.
Course Details
Price:  $45.00
Field of Study:  Accounting (Governmental)
Prerequisites:  Basic knowledge of Accounting
Level:  Intermediate
Course was last updated on:  06/28/05
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Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 2 CPE
QAS 2 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.

User Reviews
Reviewer: Mark G. submitted on 12/17/2009
Relevant, to the point.
Reviewer: Clyde J. submitted on 11/03/2009
The illustrative examples provided a useful learning tool that truly enhanced the comprehension of this material.
Reviewer: Christian S. submitted on 09/20/2009
ease of use
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