Introduction to Governmental Accounting 102
Overview
Intro to Governmental Accounting 102 is the natural follow up course to the original Intro to Governmental Accounting 101. In this session, we will tackle unique things like what makes a fund a major fund, what are the differing basis of accountings used, why geography matters in the world of state and local governmental reporting, and many other intermediate type topics. A great course to take after you have taken Intro to Governmental Accounting 101.
Highlights
- Major and Non-major funds
- Basis of accounting variations
- Why geography matters in a financial statement report
Prerequisites
For Intro to GA 102, they must have Intro to GA 101
Designed For
State an Local Governmental Accountants and Auditors
Objectives
- Increase your knowledge base of governmental accounting beyond the basics
- Understand the difference in fund accounting, why it matters, and what types of funds there are
- Learn to decipher the differences in the various basis of accountings used throughout the report
Preparation
None
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).
Leader(s):
Leader Bios
Frank Crawford, Crawford & Associates PC
Frank is the majority shareholder and President of Crawford & Associates and he specializes in providing accounting and consulting services solely in the area of governmental accounting and financial management. Mr. Crawford is past Chair of the AICPA Government Expert Panel, the current and long-time chair of the Oklahoma Society of CPAs Government Accounting and Auditing Committee, and has also been involved in a number of other AICPA committees and task forces as they relate to governmental accounting and auditing, including the AICPA Governmental Accounting and Auditing Committee, the AICPA Government and Not-For-Profit Expert Panel, the AICPA Government Performance and Accountability Committee, and the AICPA GASB 34 Audit Guide Revision Task Force. Mr. Crawford has also served as the Chairman of the AICPA National Governmental Accounting and Conference Planning Task Force, and Chairman of the Planning Committee of the AICPA’s Government and Not-For-Profit Training Conference. Over the years, Mr. Crawford has assisted both the AICPA and GASB in the development of several implementation guides as a member of an advisory group, task force or technical content provider. His experience with GASB 34 implementation and audit issues dates back to June 30, 1999, as auditor of the first general-purpose government in the United States to implement the requirements of GASB 34. Mr. Crawford is also currently working with many of the U.S. territories, commonwealths and freely-associated states on audit finding resolution and financial analysis projects and serves as a technical consultant and advisor to a number of Federal Government Agencies. Frank is a highly sought after lecturer, trainer and discussion leader for numerous groups, including U.S. Federal Government Agencies, various local and national CPA firms, a number of State Societies, and has appeared in several AICPA continuing professional education videos and live satellite CPE broadcasts and Webcasts related to governmental accounting and auditing.
Non-Member Price $119.00
Member Price $89.00