Fundamentals of Governmental Accounting and Reporting: Governmental and Proprietary Funds
Gain a foundational knowledge of fund accounting for state and local governments.
NASBA Field of Study
Rebecca Meyer, Bruce Chase
Governmental and proprietary funds
Understand how proprietary funds are used to account for a government’s business-type activities.
Learn where guidance provided by the Governmental Accounting Standards Board differs from normal business practice.
Understand how revenues and expenditures are recognized and recorded in governmental funds.
Who Will Benefit
- Accounting and finance professionals working in the state and local government environment
- Auditors with state and local government clients who seek a refresher in fundamental governmental accounting and reporting concepts
- Governmental funds
- Proprietary funds
- Identify how revenues and expenditures are recognized and recorded in governmental funds.
- Recognize how proprietary funds are used to account for a government business-type activity.
Group ordering for your team
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