Description
Please Note: this course is utilizing the 2022 version of the study guide (information on the 2024 edition can be found on www.agacgfm.org/CGFM/prepare).
This bundle consists of THREE online mini courses that cover the three sections of Study Guide 2, Governmental Accounting, Financial Reporting and Budgeting, 2022 edition (120-day online access from the date of bundle purchase).
Course 2 description:
This course covers the general principles of governmental accounting, financial reporting 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.
Learning 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 nonexchange transactions;
- the uses of cost accounting in government;
- budgeting in government;
- accounting and reporting in state and local governments, including:
- determining the financial reporting entity;
- fund accounting and reporting;
- governmentwide 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.
By proceeding, you confirm that you have read and agree to the following terms and conditions, which apply to each course purchased through the store in AGA's CGFM Online Training Portal:
- Access: Online access is required to view the course, and content may not be printed or downloaded.
- Expiration: Access to the self-paced courses purchased through the store will expire in 120 days from the date of purchase. Current CGFM candidates may request a one-time 30-day extension by emailing agacgfm@agacgfm.org within 14 days of the expiration date. No other extensions will be granted.
- Usage: This course is for one user only and you may not share your login or password with any other person (including persons within your organization) without the express written permission of AGA.
- Refund policy: Refunds for courses purchased through this online store may only be requested within 14 days of purchase AND if only one video has been viewed. Refund requests must be sent in writing to agacgfm@agacgfm.org.
- Copyright: Course content (including videos and study guide materials) is proprietary to AGA and is protected by federal copyright law. No part of this course may be reproduced, recorded, stored in a retrieval system nor incorporated into another work, without the express written permission of AGA.
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