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UNC School of Government

Fund Accounting Principles & Practices

Available dates

Feb 4—5, 2020
2 days
Chapel Hill, North Carolina, United States


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About the course

This 2-day course will build upon the fundamentals of the governmental accounting environment as presented in an Introduction to Local Government Finance. Participants will learn about the basic accounting and financial reporting requirements of each of the fund types. Basic budgetary reporting requirements will also be addressed. Government-wide financial reporting will be reviewed in depth, as well as the process of converting governmental funds to governmental activities. The differentiation between primary government vs. reporting entity reporting will be included.

Teaching Methods:

Lectures, exercises, case studies, and group discussions.


Each participant must have completed successfully the Introduction to Local Government Finance seminar or an acceptable substitute, such as the successful completion of the first semester of a typical first-year course in Accounting Principles offered by North Carolina universities, colleges, and community colleges. Years of experience in a finance office, without formal training in the rudiments of accounting, will not qualify as the prerequisite. Level of Knowledge: Intermediate


Topics - Local and State Government

  • Local Government Finance

Who should attend

  • Public Officials - Local and State Government Roles
  • Tax and Finance Officials

Trust the experts

Gregory Allison

Gregory S. Allison is a teaching professor at the School of Government, where he lectures and provides technical support in the field of governmental accounting and financial reporting. He has been on the faculty since 1997 and is director of the School’s Municipal and County Administration cours...


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