Governmental Accounting, Financial Reporting and Budgeting

ICTD International Centre for Training and Development

What are the topics?

ICTD International Centre for Training and Development

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Who should attend

Financial management professionals who want to learn about or refresh their understanding of governmental accounting, financial reporting and budgeting, and how it differs from private sector financial activities. Learn about the unique aspects of accounting and reporting for the federal government as well as state and local governments.

About the course

This course covers the general principles of governmental accounting, financial reporting, performance measures and budgeting. It also covers the unique aspects of accounting and reporting for the federal government as well as state and local governments. It is designed for accountants, auditors, budget professionals and controllers in government as well as academics and other professionals who have an interest in government. It is particularly appropriate for newly hired professionals.

## Course Objectives

Upon completing this course, you will have an understanding of:

  • the characteristics and differences of the government environment that necessitate the unique accounting and financial reporting;
  • the process of setting accounting and financial reporting standards for government entities;
  • the bases of accounting and measurement focuses used by governments;
  • fiscal accountability;
  • exchange and non-exchange transactions;
  • the uses of cost accounting in government;
  • performance measures;
  • budgeting in government;
  • accounting and reporting in state and local governments, including:
  • determining the financial reporting entity;
  • fund accounting and reporting;
  • government wide accounting and reporting;
  • Accounting and reporting for specific transactions.
  • accounting and reporting for the federal government, including:
  • federal budgeting;
  • budgetary accounting;
  • federal financial accounting foundations;
  • the federal financial statements, notes, and supplementary reporting;
  • Accounting and reporting for specific transactions.

## Course Outline

The course consists of the following chapters:

  1. Influences, concepts of financial reporting, and standards-setting.
    
  2. General principles.
    
  3. Cost accounting and performance reporting.
    
  4. Budgeting.
    
  5. Accounting and reporting for state and local governments
    

a. Accounting standards and financial reporting.

b. Fund accounting and reporting.

c. Government wide financial reporting.

d. Accounting and reporting for specific asset and liability transactions.

e. Revenue, expenditure/expense and other operating statement transactions.

  1. Federal budgeting and financial reporting.

a. Federal budgeting.

b. Federal budgetary accounting.

c. Federal financial accounting and reporting foundations.

d. Federal financial statements and management’s discussion and analysis.

e. Federal financial accounting standards and illustrations.

Videos and materials

Governmental Accounting, Financial Reporting and Budgeting at ICTD International Centre for Training and Development

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Disclaimer

Coursalytics is an independent platform to find, compare, and book executive courses. Coursalytics is not endorsed by, sponsored by, or otherwise affiliated with any business school or university.

Full disclaimer.

Because of COVID-19, many providers are cancelling or postponing in-person programs or providing online participation options.

We are happy to help you find a suitable online alternative.