Introduction to Governmental Accounting

Course Details


Friday, May 27, 2022

10:00am – 11:50am

Field of Study

Accounting (Governmental)

Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge







Governmental accounting is very unique. This course will introduce the financial reporting basics for governments, including fund accounting and modified accrual accounting. We will discuss budgetary accounting and the use of encumbrances. We will review the rules on exchange and nonexchange transactions. We’ll also analyze the layouts of the fund financial statements as well as the government-wide financial statements. The class will also cover the concept of component units and close the accounting section with a discussion on the concepts of Management Discussion & Analysis (MD&A) and other RSI that are specific to governmental entities.


  • Accounting
  • Governmental entities



  • Describe the unique accounting principles and transactions applicable to governmental entities

Designed For

Practitioners new to governmental accounting

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $109.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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